Analisi Pelimpahan Pajak PBB dari Pemerintah Provinsi ke Pemerintah Daerah di Kota Surakarta

W, NUGRAHANING KRISTY (2017) Analisi Pelimpahan Pajak PBB dari Pemerintah Provinsi ke Pemerintah Daerah di Kota Surakarta. Other thesis, Universitas Sebelas Maret.

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Abstract

ABSTRACT ANALYSIS OF THE ALLOCATION OF TAX PBB-P2 FROM THE GOVERNMENT PROVINCE TO THE GOVERNMENT AREAS IN THE CITY SURAKARTA NUGRAHANING KRISTY WULANDARI NIM F3414060 This study aims to find readiness the government in the implementation of the allocation of PBB-P2 tax, know a move made to overcome the problem of validation the letter of tax owed land tax and the buildings on BPPKAD Surakarta, know act done in increasing the area of a city revenue surakarta. This study uses descriptive quantitative method. The data obtains from research directly in BPPKAD Surakarta, an interview with the head of division Sekretariatan , as well as the study of the decision to equip the results of the study. 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.

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