Efektivitas Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Peningkatan Penerimaan Pajak Daerah (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Yogyakarta)

Sari, Arfinda Ayu Kumala, Pulasna Putarta, S.E., M.Si., Ak., CA. (2021) Efektivitas Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Peningkatan Penerimaan Pajak Daerah (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Aset Daerah Kota Yogyakarta). Tugas Akhir thesis, Universitas Teknologi Yogyakarta.

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Abstract

According to laws of the Republic Indonesia number 28 of 2009, there are 11 types of taxes that can be managed by the regional government, one of which is Rural and Urban Land and Building Tax (PBB-P2). Rural and Urban Land and Building Tax is Land and Building Tax that is controlled, owned or utilized by an individual or entity, except for areas used for plantation, forestry and mining business activities. The authority in activities related to PBB-P2 belongs to the Regional Government, including the process of data collection, assessment, determination of payable taxes, administration, database maintenance, collection and services related to PBB-P2. The research objective was to determine the level of effectiveness and contribution of rural and urban land and building tax revenues in the city of Yogyakarta in 2015-2019. The data analysis method used in this research is quantitative descriptive analysis method. In 2015 the percentage of tax revenue effectiveness reached the highest value of 100%, this year is the highest percentage of the following years which continues to decline. The results of the analysis conducted show that from 2016 to 2019 the level of effectiveness has always decreased, while the level of contribution fluctuates but the value is always below 25%.

Item Type: Thesis (Skripsi, Tugas Akhir or Kerja Praktek) (Tugas Akhir)
Uncontrolled Keywords: Local Tax, Land and Building Tax, Effectiveness, Contribution, PAD, Yogyakarta City
Subjects: H Social Sciences > HB Economic Theory
Divisions: Fakultas Ekonomi dan Bisnis > D3 Akuntansi
Depositing User: Prodi Akuntansi Diploma
Date Deposited: 24 Mar 2021 02:04
Last Modified: 24 Mar 2021 02:04
URI: http://eprints.uty.ac.id/id/eprint/7007

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