Libing, Gloria Julia (2015) Analisis prosedur dan strategi pemungutan pajak bumi dan bangunan perdesaan dan perkotaan (studi pada dinas pendapatan daerah kota Kupang). Bachelor thesis, Universitas Pelita Harapan Surabaya.
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Abstract
Pengelolaan pajak yang baik dapat memberikan dampak bagi negara, karena pajak merupakan sumber pemasukan yang besar bagi pendapatan negara. Tahun 2010 PBB P2 dialihkan pengelolaannya kepada pemerintah daerah. Kota Kupang secara efektif mengelola PBB P2 mulai tahun 2014 dan dikelola oleh Dispenda Kota Kupang. Upaya untuk meningkatkan penerimaan dan mengurangi tunggakan PBB P2 yaitu pelaksanaan strategi pembayaran PBB P2 yang diterapkan tahun 2015 yaitu sistem pembayaran online. Tujuan penelitian ini dilakukan adalah untuk menganalisis prosedur pemungutan PBB P2 yaitu prosedur penerimaan, penagihan dan pengawasan serta analisis strategi pembayaran online. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif. Hasil penelitian menunjukkan bahwa masih terdapat beberapa kelemahan dalam prosedur pemungutan PBB P2. Kelemahan-kelemahan tersebut antara lain belum adanya pembagian jadwal berkaitan dengan proses turun lapangan yang dilakukan oleh petugas pemungut, kurangnya pengawasan, dan pemberian tanggungjawab penuh kepada petugas pemungut saat melakukan turun lapangan. Terdapat kendala yang dihadapi oleh Dispenda Kota Kupang hingga saat ini antara lain kurangnya kesadaran wajib pajak untuk membayar PBB P2, kesulitan bertemu dengan wajib pajak, data wajib pajak yang belum diperbaharui, dan ruangan kantor kurang memadai untuk melakukan pelayanan kepada wajib pajak / Good tax management can have an impact for the country, because tax is a major national income in Indonesia. On 2010 management of Property Tax Rural and Urban (PBB P2) transferred to local goverments. Kota Kupang effectively manage PBB P2 on 2014 by Dispenda Kota Kupang. Until now, PBB P2 management have an obstacle is arrears of PBB P2. On 2015, local goverment implemented strategy to increase revenue and reduce arrears of PBB P2. The strategy is an online payment system. The purpose of this research is to analyze the procedure and strategy of PBB P2 Kota Kupang, there are admission, billing and monitoring procedures and online payment strategy. The research is a qualitative study using descriptive methods. The results showed that there are still some weaknesses in the PBB P2 procedures. The weaknesses include the lack of division schedule down the field associated with the process carried out by officers collector, lack of supervision, and giving full responsibility to the officer collector during a down field. There are constraints faced by Dispenda Kota Kupang until now include lack of awareness of the taxpayer to pay PBB P2, the difficulties met by the taxpayer, taxpayer data that has not been renewed, and inadequate office space for service to the taxpayer
Item Type: | Thesis (Bachelor) | ||||||||||||
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Uncontrolled Keywords: | analisis prosedur; analisis strategi; PBB P2; procedures analyze; strategy analyze; property tax rural and urban | ||||||||||||
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: | 07 Jun 2022 08:16 | ||||||||||||
Last Modified: | 07 Jun 2022 08:16 | ||||||||||||
URI: | http://repository.uph.edu/id/eprint/47738 |
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