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Analisis Efektivitas Pelaksanaan Pemungutan Bea Perolehan Hak Atas Tanah dan Bangunan dan Sosialisasi Perpajakan terhadap Penerimaan Bea Perolehan Hak Atas Tanah dan Bangunan (Studi pada Kantor Badan Pendapatan Daerah Kota Malang) (CD + Cetak)
This study aims to describe whether the tax collection and socialization system can make BPHTB revenue effective, to describe how big the impact of the tax collection system and taxation socialization on BPHTB revenue, and also aims to describe whether the BPHTB revenue has experienced a significant increase in the tax collection and socialization system.
The research method used is a qualitative method, namely by using data collection techniques through observation or observation, interviews and documentation. The observations made were conducting observations and collecting data directly into the field to obtain data related to the implementation of tax billing by the Tax Bailiff at the Malang City Regional Revenue Service office, then the author also conducted an interview with one of the parties involved, Mr. Solikin as Deputy Head Regional Tax Division at the Malang City Regional Revenue Agency office.
The results of the research that the authors conducted show the level of effectiveness of the implementation of tax collection and socialization of BPHTB revenues is effective, this is evidenced by an increase in BPHTB revenues in 2017, the percentage of BPHTB revenues was 125% or categorized as very effective, in 2018 the percentage of 101% was also categorized as very high. effective, except in 2019 it has decreased with a percentage rate of 74% due to a delay in BPHTB tax payments at the Malang City Regional Revenue Agency Office. However, based on the average percentage from 2017 to 2019, the effectiveness of the implementation of BPHTB collection and tax socialization on BPHTB revenues is considered effective, with a total percentage of 100%.
Keyword: Effectiveness, BPHTB, Tax Socialization, and Revenue.
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