ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK SEBAGAI DASAR PERHITUNGAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO

Himmah, Faiqotul (2011) ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK SEBAGAI DASAR PERHITUNGAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO. Other thesis, UNIVERSITAS SEBELAS MARET.

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    Abstract

    ANALISIS PENETAPAN NILAI JUAL OBJEK PAJAK SEBAGAI DASAR PERHITUNGAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN SUKOHARJO Faiqotul Himmah F3408044 This research aim to evaluate and compare NJOP established by the Finance Ministry with the market price. Knowing the way of calculation BPHTB when becomes center tax and region tax, and the influence of NJOP to regions original income in Sukoharjo Regency. Based on the sample in six places represent Sukoharjo Regency, it can be concluded that considerable part of NJOP charge is lower than the market price, but there is also NJOP charge which is higher than the market price. In BPHTB calculation was found change of NPOPTKP that was greater, therefore the region income becomes smaller. So there is an indication that NJOP will increase. If NJOP increase, so the region income will be settled. Based on the result it’s recommend to Regency of Sukoharjo government to evaluate regularly NJOP so that the region income can maximal. Keyword: NJOP, BPHTB, and regions original income.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Users 854 not found.
    Date Deposited: 23 Aug 2013 19:44
    Last Modified: 23 Aug 2013 19:44
    URI: https://eprints.uns.ac.id/id/eprint/10482

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