Manuain, Adriana (2016) Persepsi wajib pajak mengenai rencana penghapusan pajak bumi dan bangunan (studi kasus di kota Kupang). Bachelor thesis, Universtitas Pelita Harapan.
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Abstract
Pajak merupakan sumber pemasukan yang besar bagi pendapatan negara. Salah satunya adalah Pajak Bumi dan Bangunan. Pengelolaan pajak yang baik dan benar dapat memberikan dampak positif. Pajak Bumi dan Bangunan di bedakan menjadi PBB P2 dan PBB P3. PBB P2 dikelola oleh Pemerintah Daerah, sedangkan PBB P3 dikelola oleh Pemerintah Pusat. Pajak Bumi dan Bangunan direncanakan akan dihapus untuk mengurangi beban masyarakat. Rencana penghapusan menimbulkan berbagai persepsi dalam menanggapi hal tersebut. Tujuan penelitian ini menganalisis persepsi wajib pajak terhadap adanya rencana penghapusan Pajak Bumi dan Bangunan di Kota Kupang yang dikaitkan dengan kemauan membeli serta persepsi keadilan. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif dan eksploratif. Hasil penelitian menunjukkan bahwa persepsi wajib pajak mengenai rencana penghapusan Pajak Bumi dan Bangunan menyatakan setuju dengan hal tersebut. Wajib pajak setuju akan hal tersebut karena dirasa dapat mengurangi beban. Kemauan membeli wajib pajak juga meningkat dengan adanya rencana tersebut. Nilai keadilan dirasa ada dalam rencana tersebut. Rencana penghapusan Pajak Bumi dan Bangunan juga akan menuai kendala yang dihadapi oleh Dispenda Kota Kupang karena akan ada program kerja yang dirombak apabila rencana tersebut terealisasi / Tax is a major source of income for country income. One of which is a tax on land and buildings. Tax management is good and right can have a positive impact. Property tax differentiate into PBB P2 and PBB P3. PBB P2 administered by local government, while the PBB P3 is managed by the central government. Property tax is planned to be removed to reduce the burden on society. Abolition plan raises various perceptions in response thereto. Purpose of this study analyze the perception of the taxpayer againts the planned abolition of property tax in the city of Kupang, which is associated with willingness to buy and perceptions of fairness. This type of research is qualitative research by using decriptive and exploratory. The results showed that the perception of taxpayers about the planned abolition of property tax agreed with it. Taxpayer willingness to buy also increased with the plan. Perceveid equity value present in the plan. Removal plan property taxes will also reap the constraints faced by Dispenda Kota Kupang, because there will be a program of work in change if the plan is realized
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | analisis persepsi; pajak bumi dan bangunan; rencana penghapusan; perception analysis; property tax; elimination plan | ||||||||||||
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting | ||||||||||||
Divisions: | University Subject > Current > Faculty/School - UPH Surabaya > Business School > Accounting Current > Faculty/School - UPH Surabaya > Business School > Accounting |
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Depositing User: | Rafael Rudy | ||||||||||||
Date Deposited: | 27 Oct 2022 04:12 | ||||||||||||
Last Modified: | 27 Oct 2022 04:12 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/50894 |
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