Optimalisasi Penerimaan Pajak Bumi Bangunan Sektor Perhutanan di Kantor Pelayanan Pajak Pratama Cirebon Dua

ROIF, WILDANI (2022) Optimalisasi Penerimaan Pajak Bumi Bangunan Sektor Perhutanan di Kantor Pelayanan Pajak Pratama Cirebon Dua. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pajak Bumi Bangunan menjadi salah satu penopang utama bagi negara dalam memperoleh pendapatan, khususnya untuk sektor Perhutanan. Indonesia memiliki potensi dasar pengenaan Pajak Bumi Bangunan yang tinggi dikarenakan luasnya area perhutanan yang dimiliki. Pada kenyataannya, potensi tersebut masih belum dicapai sepenuhnya di beberapa daerah. Kurangnya kejujuran dari Wajib Pajak serta ketidakteletian Fiskus menjadi salah satu permasalahannya. Berdasarkan penelitian, diperoleh hasil pengenaan pajak yang tidak sesuai dari seharusnya. Perbedaan tersebut dapat diperbaiki dengan cara penerbitan STP serta penguatan SOP sesuai ketentuan yang berlaku./ Land and Building Tax is one of the main pillars for the state in obtaining income, especially for the forestry sector. Indonesia has a high basic potential for imposing a Land and Building Tax due to the large forest area it owns. In fact, this potential is still not fully achieved in some areas. The lack of honesty from taxpayers and the inaccuracy of the tax authorities are one of the problems. Based on the research, the results of the imposition of taxes are not appropriate than they should be. These differences can be corrected by issuing STP and strengthening SOPs in accordance with applicable regulations.

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