Evaluasi Mekanisme Penagihan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta

prasetyo, miko dwi (2016) Evaluasi Mekanisme Penagihan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Pada Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT EVALUATING BILLING MECHANISM OF PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) IN DINAS PENDAPATAN, PENGELOLAAN KEUANGAN DAN ASET KOTA SURAKARTA MIKO DWI PRASETYO NIM F3413044 The objective of this study is found out steps to overcome validity problem of Surat Pemberitahuan Pajak Terutang Pajak Bumi dan Bangunan in DPPKA Kota Surakarta, and to know the action of overcome unreached SPPT for taxpayer. This study use descriptive qualitative method. Data gathered form some methode, i.e. observation, literature review, and interview with related source. The conclusion of this study is validity data problems of taxpayer that listed on SPPT become the main problem for decreasing receivable value, because only increasing the target haven’t been absolute to decrease the sum of receivable that increased each year from 2013 total IDR 6.968.528.568,00, 2014 total IDR 7.945.639.957,00, and 2015 total IDR 12.983.449.906 . Recommendations from the Author that may be used to improve the billing mechanism of PBB-P2 in Kota Surakarta are: (1) increase the number of qualifies personnel, (2) perform periodic central verification process, and (3) improve the computer system to be connected with the payment counter of PBB-P2. Keywords: Billing Mechanism of PBB-P2, Surat Pemberitahuan Pajak Terhutang.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HB Economic Theory
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Aren Dwipa
    Date Deposited: 17 Nov 2016 16:31
    Last Modified: 17 Nov 2016 16:31
    URI: https://eprints.uns.ac.id/id/eprint/29147

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