Putri, Tamara Soniya (2018) Efektivitas Penagihan Pajak Barang Mewah Terhadap Rumah Mewah (Studi Di Direktorat Jendral Pajak Kantor Wilayah III Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak merupakan salah satu sumber pendapatan negara yang dapat digunakan untuk melaksanakan pembangunan bagi seluruh rakyat Indonesia. Pajak dipungut dari warga Negara Indonesia dan menjadi salah satu kewajiban yang dapat dipaksakan penagihanya. Penelitian ini bertujuan untuk memahami dan menganalisis efektivitas penagihan pajak penjualan barang mewah terhadap rumah mewah dalam wilayah Kantor DJP Kanwil III Kota Malang, menganalisis dan menemukan hambatan yang dihadapi Kantor Direktorat Jendral Pajak Kantor Wilayah III Kota Malang dalam melaksanakan penagihan pajak barang mewah terhadap rumah mewah serta untuk mengetahui dan menganalisis solusi yang dilakukan terhadap hambatan yang dihadapi Kantor Direktorat Jendral Pajak Kantor Wilayah III Kota Malang dalam melaksanakan penagihan pajak barang mewah terhadap rumah mewah. Jenis penelitian ini menggunakan yuridis empiris dengan pendekatan penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan adalah teknik wawancara dan observasi. Hasil penelitian ini menunjukkan bahwa Efektivitas pajak penjualan barang mewah terhadap rumah mewah di DJP Kantor Wilayah III Kota Malang dengan surat teguran dan surat paksa mengalami peningkatan dari tahun 2016 ke tahun 2017 baik dari segi jumlah lembar surat paksa maupun nilai tunggakan pajak yang tertera dalam surat teguran surat paksa. Begitu pula dengan pencairan tunggakan pajak dengan surat teguran dan surat paksa yang juga mengalami peningkatan baik dari segi jumlah lembar pencairan tunggakan pajak dengan Surat Teguran dan Surat Paksa maupun nilai pencairan tunggakan pajaknya dalam surat paksa.
English Abstract
Tax is a source of state income that can be used to carry out development for all Indonesian people. The tax is levied on the citizens of Indonesia and becomes one of the obligations that can be imposed penagihanya. Indonesia's national development is basically done by the community with the government. Therefore, the role of the community in financing the development should continue to grow by increasing public awareness about the obligation to pay taxes, especially the implementation of luxury house tax collection. Luxury homes are large-type houses, usually owned by high income and high-income people. Spatial planning in this type of house is more complex because the kebutugan space that can be planned in this house a lot and tailored to the needs of the owner. This luxury house usually has an area of about 300 m2 - 900 m2. This research aims to understand and analyze the effectiveness of tax collection of luxury goods sales to luxury homes within the area of DGT Office III Regional Office of Malang, analyze and find the obstacles faced by the Office of the Directorate General of Tax Office III Malang in implementing tax collection of luxury goods sales to luxury homes as well as to know and analyze the solution made to the obstacles faced by the Office of the Directorate General of Tax Office of the City of Malang in carrying out the collection of luxury sales tax on luxury homes. This type of research employs empirical jurisdiction with qualitative descriptive research approach. Data collection techniques used are interview and observation techniques. The results of this research indicate that the effectiveness of luxury goods sales tax on luxury homes in DGT III Regional Office of Malang City with letters of reprimand and forced mail increased from 2016 to 2017 both in terms of the number of pieces of forced mail and the value of tax arrears contained in the letter of reprimand a forced letter. Similarly, the withdrawal of tax arrears with letters of reprimand and forced mail which also increased both in terms of the number of tax arrears disbursement letters with Warning Letter and Letter of Forced as well as the value of disbursement of tax arrears in the forced letter.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2018/344/051809364 |
| Uncontrolled Keywords: | Efektivitas, Pajak, Rumah Mewah-Effectiveness, Taxes, Luxury Homes |
| Subjects: | 300 Social sciences > 343 Military, defense, public property, public finance, tax, commerce (trade), industrial law > 343.05 Kinds of taxes by base > 343.054 Property taxes |
| Divisions: | Fakultas Hukum > Ilmu Hukum |
| Depositing User: | soegeng Moelyono |
| Date Deposited: | 16 Jan 2019 01:49 |
| Last Modified: | 23 Oct 2021 06:56 |
| URI: | http://repository.ub.ac.id/id/eprint/14002 |
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