TSM Logo
   
   
   

> Elektronik Jurnal Bisnis dan Akuntansi

   
 

JURNAL BISNIS DAN AKUNTANSI
Vol. 16, No. 1a, Is. 8, November 2014, Hlm. 19-38

ANALISIS PELAKSANAAN PENDATAAN PAJAK BUMI DAN BANGUNAN DALAM RANGKA MENINGKATKAN JUMLAH WAJIB PAJAK SERTA PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI

TJHAI FUNG NJIT

STIE Trisakti
fungnjit@stietrisakti.ac.id

 

PDF File

Official URL:
http://www.tsm.ac.id/JBA/JBAVOL16/ANALISIS PELAKSANAAN PENDATAAN PAJAK BUMI DAN BANGUNAN DALAM RANGKA MENINGKATKAN JUMLAH WAJIB PAJAK SERTA PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KOTA BEKASI

ABSTRACT:

The purpose of this study is to know the process of data collection activities land and building tax object through the application of management information system of tax object, the obstacles faced by Dispenda Bekasi in the process of data collection activities, the efforts undertaken by Dispenda Bekasi in order to overcome the obstacles of data collection activities, the development of the number of tax payers, tax object, notification of tax dues, land and building tax assessment, land and building area according to the assessment book period 2010-2012, to the magnitude of effectiveness land and building tax receipts and contribution tax receipts on income from land and building area in Bekasi period 2010- 2012. Analysis of methods study was conducted by using descriptive analysis, through direct observation and interview with Dispenda’s Staff who are in data collection land and building tax. To compare data of tax payers, tax object, land and building tax assessment according to the assessment book period 2010-2012 and to describe the effectiveness of land and building tax receipts as well as contribute land and building tax receipts for local revenue in Bekasi in 2010-2012. The results of this study can be summarized as follows. First, collection activities through the application of management information system of tax object done by verification of tax object with three stages, there are the preface research and planning, field activities and office work. Second, obstacles that have been faced at the time of the field activities. Third, the efforts is to improve cooperation with sub district, village and collection officer by giving training and officers more active to monitor tax object directly. Fourth, the number of tax payers and tax objects during 2010-2012 has increased each year, but in 2012 tax object declined in the amount of 148, notification of tax due, land and building tax assessment, land and building area according to the assessment book period 2010-2012 has increased each year. Fifth, effectivity of land and building tax revenue rate from 2010 to 2012 with average of 108,34% that include in very effective criteria and contribution for land and building tax toward local revenue in average 24,04% that means medium contribution.

Keyword :Land and Building Tax, Local Revenue, Effectivity and Contribution
 
Peta Situs | Peta Kampus | Kontak
Trisakti School of management
Jl. Kyai Tapa No. 20. Grogol - Jakarta Barat 11440
Telp. 021.5666717 [HUMAS Ext. 260 & 290] Fax. 021.5635480
Copyright © 2009 Trisakti School of Management. All rights reserved.
Official Website :: Trisakti School of Management
Developed By: IT Team