IMPLEMENTASI PEMUNGUTAN PBB-PP DAN PBPHTB DI KOTA SURAKARTA SETELAH BERLAKUNYA UU NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Anissa, Yaneke Fyrgie (2016) IMPLEMENTASI PEMUNGUTAN PBB-PP DAN PBPHTB DI KOTA SURAKARTA SETELAH BERLAKUNYA UU NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Yaneke Fyrgie Anissa. E0012399. 2016. Implementation on The Collection of Property Tax on Urban and Rural Sector and Fees For Acquisition of Land and Buildings in Surakarta City After The Enactment Of Law Number 28 Of 2009 On Local Taxes And Local Levies. Faculty of Law. Sebelas Maret University. This study is concentrate to know the implementation of property tax on urban and rural sectors and fees for acquisition of land and buildings in Surakarta city based on the mandates of the Law Number 28 of 2009. According to the voting process and its managemen, constraint in the collection as well as a solution to solve these obstacles. The research are empirical legal research based on the reality regarding tax property and fees for acquisition of land and buildings carried out by the local government as a municipality Surakarta. The data obtained from primary data which sourced directly from the field in Department of revenue, finance, and asset management. Also the secondary data obtained from public file of Surakarta municipal government legal department, and of personal nature such as books and journals. Primary data were collected by interview, secondary data is done through literature study and content analysis of documents, archives, both of primary and secondary legal materials. Technical analysis of data using qualitative technique that consists of three component: data reduction, data presentation, drawing conclusion/ verification. The final conclusion resulted that the implementation of collecting these two taxes are in accordance with the mandates of the Law Number 28 of 2009. Management of pproperty tax be implemented early in 2013, while fees for acquisition of land and buildings levied enforced in 2011. This is in accordance with the provisions of Art. 182, paragraph 1 and 2. In order to authorize the transfer of these two taxes. Surakarta municipal government has made local law and regulations of Surakarta city. In the implementation, there are still many abstacles they are: limitations human sourch and institutional personnel, the difference between the data from the previous manager, the reduced tax incentives. The difficulty of determining the market value of the real value of their land.Payment can not be gradually and only deposited in a bank. Solutions of these problems are of such training workshop, internal socialization and seminars, Department of revenue, finance, and asset management have verified and updating the actual receivable by name, by NOP, and by address. Keyword: The collection of property tax, fees for acquisition of land and buildings, local taxes, levies, Surakarta city.

    Item Type: Thesis (Other)
    Subjects: K Law > K Law (General)
    Divisions: Fakultas Hukum
    Fakultas Hukum > Ilmu Hukum
    Depositing User: Afifah Nur Laili
    Date Deposited: 11 Jun 2016 21:24
    Last Modified: 11 Jun 2016 21:24
    URI: https://eprints.uns.ac.id/id/eprint/26842

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