Saputra, Guruh Bayu (2018) Pelaksanaan Prosedur Pengurangan Ketetapan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Di Wilayah Kerja Dinas Pengelola Keuangan Dan Aset Daerah Kabupaten Lumajang. Sarjana thesis, Universitas Brawijaya.
Abstract
Pajak Bumi Bangunan Perdesaan dan Perkotaan berdasarkan Undang-undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah serta Peraturan Daerah Kabupaten Lumajang Nomor 2 Tahun 2017 tentang perubahan Peraturan Daerah Nomor 4 Tahun 2011 tentang Pajak Daerah, adalah pajak atas bumi dan atau bangunan yang dimiliki, dikuasai, dan atau dimanfaatkan oleh orang pribadi atau badan, kecuali kawasan yang digunakan untuk kegiatan usaha perkebunan, perhutanan, dan pertambangan. Sampai saat ini, database yang dikelola oleh Dinas Pengelola Keuangan dan Aset Daerah Kabupaten Lumajang masih belum optimal. Beberapa permasalahan database yang menjadi penghambat dalam proses pengurangan hutang Pajak Bumi Bangunan Perdesaan dan Perkotaan adalah masih belum akurat dan terinci terkait subyek dan obyek pajak di seluruh Kabupaten Lumajang. Sosialisasi tentang perpajakan, khususnya mengenai prosedur pengurangan hutang Pajak Bumi Bangunan Perdesaan dan Perkotaan. Artinya, hambatan-hambatan tersebut sebagai akibat dari kurang maksimalnya manajemen dari Dinas Pengelola Keuangan dan Aset Daerah Kabupaten Lumajang.
English Abstract
Result of land and building rural and urban areas based on regulation of Indonesia Republic number 28 years 2009 on local taxes and levies which may be the regions as well as there is a regional regulation of Lumajang District number 2 years 2017 regarding the amendment of the bylaw no 4 years 2011 on local taxes, is a tax upon the land and or building to which it belongs, easily swayed and led away, and or be misused by irresponsible by a private person or the risk management certificate agency, with the exception of the area in which is used for business activities in the plantation sector, forestry, and mining .Up to the present time, a database that are managed by the local office of financial management and related to city owned assets of Lumajang district is not optimal yet .Several problems a database that are became an impediment to in a process of reduction compulsory payment of every debt result of land and building rural and urban areas is it has still not been accurate and detailed related to the source and target of taxes and service in all of the approximately Lumajang districts. Ongoing awareness campaign on the decision to lift the tax of income, especially in regard to the procedure the reduction of compulsory payment of every debt result of land and building rural and urban areas .This means, The barriers as a result of less maximum management from the office of financial management and local asset of Lumajang district.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FH/2018/13/051801447 |
| Uncontrolled Keywords: | Pelaksanaan, Prosedur, Pengurangan Ketetapan, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. |
| 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 sugeng |
| Date Deposited: | 18 Apr 2018 03:59 |
| Last Modified: | 22 Oct 2021 07:22 |
| URI: | http://repository.ub.ac.id/id/eprint/9567 |
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