CD-ROM

Analisis Kepatuhan Wajib Pajak Bumi Bangunan Berdasarkan Realisasi Penerimaan Pajak Bumi dan Bangunan (PBB) pada Bidang Pendapatan Daerah Kabupaten Ngada (CD + Cetak)

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This study aims to determine the compliance of land and building taxpayers based on the realization of land and building tax (PBB) revenue in the area of regional income in Ngada Regency. In this case the authors conducted research related to the level of taxpayer compliance, the compliance in question is how the taxpayers respond. Are taxpayers timely in reporting SPT and paying taxes, especially land and building taxes. Methods of data collection are carried out by documentation and interview methods. The analysis technique used in this research is descriptive analysis. Descriptive analysis is used to determine the description of land and building taxpayer compliance based on the realization of land and building tax (PBB) revenue. Based on the results of the research, the authors obtained the results that in three consecutive years, the taxpayer compliance level was categorized as obedient, this is evidenced by the percentage level of compliance from 2017 to 2019 reaching 93% or categorized as taxpayers obedient to land and building tax payments. With the data obtained, in 2017 the percentage of taxpayer compliance was 95%, in 2018 it was 98%, while in 2019 it decreased with a percentage of 87%.

Keywords: Compliance, Land and Building Tax, Realized Revenue

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

026 DAK2020 MOG a

Penerbit

Malang : Program D-3 Akuntansi Fakultas Ekonomi dan Bisnis UNMER Malang., 2020

Deskripsi Fisik

PDF, 2.698 KB

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

026 DAK 2020

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

LAND AND BUILDING TAX
Compliance
REALIZED REVENUE

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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