Optimalisasi Potensi Penerimaan Pajak PBB P5L di KPP Pratama Wonosari

MAHARANI, MUTIARA (2022) Optimalisasi Potensi Penerimaan Pajak PBB P5L di KPP Pratama Wonosari. KTTA thesis, Politeknik Keuangan Negara STAN.

	Text (Cover) 01. Cover_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (83kB)
	Text (Abstrak) 02. Abstrak_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (32kB)
	Text (Daftar Isi) 03. Daftar Isi_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (72kB)
	Text (Bab I) 05. Bab I_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (129kB)
	Text (Bab II) 06. Bab II_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (112kB)
	Text (Bab III) 07. Bab III_Mutiara Maharani_2302190326.pdf Restricted to Registered users only Available under License Creative Commons Attribution Non-commercial Share Alike. Download (500kB)
	Text (Bab IV) 08. Bab IV_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (56kB)
	Text (Daftar Pustaka) 09. Daftar Pustaka_Mutiara Maharani_2302190326.pdf Available under License Creative Commons Attribution Non-commercial Share Alike. Download (121kB)

Abstract

Wilayah kerja KPP Pratama Wonosari meliputi seluruh wilayah yang terdapat di Kabupaten Gunungkidul. Potensi objek pajak PBB P5L yang terdapat di Kabupaten Gunungkidul meliputi PBB Sektor Perkebunan, PBB Sektor Perhutanan, PBB Sektor Pertambangan Mineral dan Batubara, serta PBB Sektor Lainnya Subsektor Perikanan Tangkap. Sektor sektor tersebut merupakan sektor basis perekonomian di Kabupaten Gunungkidul, sehingga KPP Pratama Wonosari memiliki potensi objek pajak PBB P5L yang cukup baik. Penelitian ini dilakukan untuk mengetahui upaya apa saja yang dilakukan oleh KPP Pratama Wonosari dalam mengoptimalkan potensi penerimaan pajak PBB P5L. Penelitian ini menggunakan metode kualitatif melalui wawancara langsung dan studi literatur. Hasil penelitian yang dilakukan menunjukkan bahwa realisasi penerimaan pajak PBB P5L di KPP Pratama Wonosari tidak signifikan kontribusinya terhadap total penerimaan pajak KPP Pratama Wonosari. Mengingat di wilayah kerja KPP Pratama Wonosari memiliki potensi PBB P5L yang cukup besar, maka dapat dikatakan penerimaan pajak PBB P5L di KPP Pratama Wonosari belum optimal. / The work area of the KPP Pratama Wonosari cover all areas in Gunungkidul Regency. The potential objects of Land and Building tax (PBB P5L) in Gunungkidul Regency include PBB for the Plantation Sector, PBB for the Forestry Sector, PBB for the Mineral and Coal Mining Sector, and PBB for Other Sector in the capture Fisheries Subsector. These sectors are the economic base sectors in Gunungkidul Regency, so that KPP Pratama Wonosari has a fairly good potential object of Land and Building tax (PBB P5L). This study was conducted to find out what efforts were made by KPP Pratama Wonosari in optimizing the potential of PBB P5L tax revenues. This study used qualitative method through direct interviews and literature studies. The results of the study show that the realization of PBB P5L tax revenue in KPP Pratama Wonosari did not significantly contribute to the total tax revenue of KPP Pratama Wonosari. Considering that in the working area of KPP Pratama Wonosari has a fairly large potential in the PBB P5L, it can be said that PBB P5L tax revenues in KPP Pratama Wonosari have not been optimal.

Actions (login required)

View Item