ANALISIS JANGKA WAKTU PENILAIAN OBYEK PAJAK BUMI DAN BANGUNAN TERHADAP KESESUAIAN NILAI JUAL DAN PENGARUHNYA TERHADAP PENERIMAAN PBB P-2 KABUPATEN MAGELANG 2014-2018

WIBOW, DAMAR PRASETYO (2019) ANALISIS JANGKA WAKTU PENILAIAN OBYEK PAJAK BUMI DAN BANGUNAN TERHADAP KESESUAIAN NILAI JUAL DAN PENGARUHNYA TERHADAP PENERIMAAN PBB P-2 KABUPATEN MAGELANG 2014-2018. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this research is to compare the receipts of land and building tax before and after the assessment. As well as knowing the obstacles so that there is no revaluation. The steps of this research is done by comparing the theories studied with cases that occur in the field with primary data collection and interviews with stakeholders. The results of this research are before the assessment of tax revenues tends to fluctuate and the value as the principal of the tax does not match the year concerned. Where the highest increase was only in 2015 with a percentage of 28.51% while the following year tended to decrease with a range of no more than 10%. The conclusion of this research is that by conducting a peer assessment with the relevant year there will be tax revenues that tend to increase each year. The average increase is 8.17% assuming there are no additional taxpayers. While the estimated realization of income also tends to increase even though it is not significant but realistic if it is associated with the value of the object in the current year. Based on the results of the research, researchers can provide advice by finding and collecting comparative data, making policies regarding the period of assessment, and conducting socialization to the public about the mechanisms for imposing land and building taxes. Keywords : Valuation, Tax Revenues, Land and Buliding Tax

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi dan Bisnis
    Fakultas Ekonomi dan Bisnis > D3 - Akuntansi Perpajakan
    Depositing User: Patasik Irene
    Date Deposited: 29 Jun 2019 15:04
    Last Modified: 29 Jun 2019 15:04
    URI: https://eprints.uns.ac.id/id/eprint/43932

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