EVALUASI TAHAPAN PERSIAPAN PENGALIHAN BPHTB MENJADI PAJAK DAERAH MENURUT PMK NOMOR 186/PMK.07/2010 DAN PERMENDAGRI NOMOR 53 TAHUN 2010

NIWARA, SANI (2013) EVALUASI TAHAPAN PERSIAPAN PENGALIHAN BPHTB MENJADI PAJAK DAERAH MENURUT PMK NOMOR 186/PMK.07/2010 DAN PERMENDAGRI NOMOR 53 TAHUN 2010. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT AN EVALUATION ON BPHTB TRANSFER PREPARATION STAGE INTO LOCAL AREA ACCORDING TO PMK NUMBERS 186/PMK.07/2010 AND PERMENDAGRI NUMBERS 53 OF 2010 Sani Niwara F3410092 The Land and Building Right Acquisition Tariff (BPHTB) Tax is the one for land and building right acquisition established as the local tax since January 1, 2011. The objective of research was to find out the procedure of Land and Building Right Acquisition Tariff Tax collection after the transfer of local tax according to PMK number 186/PMK.07/2010 and PERMENDAGRI number 53 of 2010 in Surakarta. The method employed in this research was a descriptive qualitative research. The data sources derived from primary data through interview and observation, from secondary data through archive, report, book, and other sources relevant to the BPHTB tax collection. This study involved an institution in Surakarta Regency’s government setting, Local Asset, Financial, Management and Income Service of Surakarta. The result of research showed that the BPHTB tax collection in DPPKAD Surakarta had been implemented despite incomplete by law and there was still a revision stage before the approval of Central Government. The factors becoming the constraints of by law local government by local government by local government consisting of three factors: BPHTB by law was not included into local legislation program. Thirdly, there was a potential disharmonius relationship between executive and legislative assemblies in the area. Considering the result of research, the recommendation that could be given included by law should be ratified as soon as possible by the central government in order to smooth the implementation of BPHTB collection. In order to realize the process of transferring BPHTB well, Direktorat Jenderal Pajak (DJP) should realize the development of Standard Operating Procedure and debt data as well as supporting document, and the local government should develop by law, local leader’s regulation, SOP, and organization structure and platform. Keyword: Land and Building Right Acquisition Tariff, Pmk numbers 186/PMK.07/2010 and PERMENDAGRI numbers 53 of 2010 in Surakarta

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > H Social Sciences (General)
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Noviana Daruwati Kusuma Adi
    Date Deposited: 15 Apr 2014 22:00
    Last Modified: 15 Apr 2014 22:00
    URI: https://eprints.uns.ac.id/id/eprint/11253

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