EVALUASI PROSEDUR PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) OLEH WAJIB PAJAK SECARA MANDIRI PADA BPPKAD SURAKARTA

F, NUR RAHMA (2017) EVALUASI PROSEDUR PEMBAYARAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) OLEH WAJIB PAJAK SECARA MANDIRI PADA BPPKAD SURAKARTA. Other thesis, Universitas Sebelas Maret.

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    Abstract

    ABSTRACT EVALUATION OF PAYMENT PROCEDURES OF CERTIFICATE OF LAND AND BUILDING PROPERTY (BPHTB) BY TAXPAYER MANDIRI ON MANDIRI IN BPPKAD SURAKARTA Nur Rahma Fitriani F3514061 The purpose of this research is to know the procedure of payment of Tax of Acquisition of Land and Building Rights (BPHTB) and the way of giving procedure information to the taxpayers who pay independently at the Regional Financial and Asset Management Board (BPPKAD) Surakarta. In this study the author uses Descriptive method, by using data retrieval by observation, interview, and document analysis. The method of observation is done during the work apprenticeship, the interview is done by interviewing the head of the subdivision of calculation and determination, the dafda and dock officer, and the taxpayers who pay independently, and document analysis by analyzing Surakarta Mayor Regulation No. 1 of 2013 on Guideline for Implementation of Regional Regulation Number 13 of 2012 on BPHTB. The authors do this research because it sees that bpdb payment procedures are considered less efficient so that taxpayers must return to BPPKAD 2-3 times. And the procedure of providing information related to the procedure is also less until the taxpayers who pay tax BPHTB independently become less understood BPHTB payment procedures. So BPPKAD Kota Surakarta need to provide information related to payment procedure BPHTB in print or on the website in order to facilitate and accelerate the taxpayers who pay independently in the payment BPHTB. The procedures given are in accordance with Surakarta Mayor Regulation No. 1 of 2013 on Tax on Acquisition of Land and Building Rights. However, the delivery of information to taxpayers in print or electronic does not yet exist. So the authors recommend that the BPPKAD make information bphtn payment process in the form of print or electronic (website). With that expected BPHTB payment process faster because taxpayers who pay independently will know what supporting documents need to be collected prior to the customer service officer. Keywords: Payment Procedure, Taxpayer, BPHTB

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Manajemen Bisnis
    Depositing User: Noviana Eka
    Date Deposited: 11 Oct 2017 12:29
    Last Modified: 11 Oct 2017 12:29
    URI: https://eprints.uns.ac.id/id/eprint/34787

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