MURTAQI, MUCHAMAD IQBAL WILDAN (2022) Tinjauan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Magelang. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini berfokus pada penerimaan Pajak Daerah yaitu Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan kondisi lapangan yang terjadi di Kabupaten Magelang, Provinsi Jawa Tengah. Tujuan penelitian ini adalah meninjau bagaimana penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Magelang, hambatan apa yang dihadapi, dan bagaimana kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Magelang. Pada penelitian ini menggunakan metode kualitatif untuk mengolah data terkait topik yang diangkat. Penelitian ini dilakukan dengan membandingkan penerimaan PBB-P2 dari tahun ke tahun. Selain data yang bersumber dari penerimaan Pajak Daerah, penulis juga menggunakan hasil wawancara dari narasumber yang kompeten dibidangnya untuk mendapatkan hasil yang sesuai dengan topik yang dibahas. Pada penelitian ini, dapat disimpulkan bahwa penerimaan Pajak Daerah sektor PBB-P2 selalu diatas target yang telah ditetapkan oleh Pemerintah Daerah Kabupaten Magelang. Namun, kontribusi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan terhadap Pendapatan Asli Daerah masih dikategorikan dalam kriteria kurang karena penerimaannya hanya menyumbang 12-20% saja dari keseluruhan Pendapatan Asli Daerah./ This study focuses on local tax revenues, the Rural and Urban Land and Building Tax based on field conditions that occur in Magelang Regency, Central Java Province. The purpose of this study is to review how the receipt of Rural and Urban Land and Building Taxes in Magelang Regency, what obstacles are faced, and how they contribute to the Regional Original Income of Magelang Regency. In this study, qualitative methods were used to process data related to the topics raised. This research was conducted by comparing Rural and Urban Land and Building Tax receipts from year to year. In addition to data sourced from local tax revenues, the authors also use the results of interviews from competent sources in their fields to get results that are in accordance with the topics discussed. In this study, it can be concluded that the Regional Tax revenue for the Rural and Urban Land and Building Tax sector is always above the target set by the Regional Government of Magelang Regency. However, the contribution of Rural and Urban Land and Building Tax revenues to Regional Original Income is still categorized under the criteria of being lacking because the revenue only contributes 12-20% of the total Regional Original Income.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | tax revenue, contribution, land and building tax, penerimaan pajak, kontribusi, pajak bumi dan bangunan |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pajak Daerah dan Retribusi Daerah |
| Divisions: | 61403 Diploma III Pajak |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 12 Jun 2023 01:01 |
| Last Modified: | 12 Jun 2023 01:01 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1548 |
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