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IMPLEMENTASI REGULASI PEMUNGUTAN PAJAK BUMI DAN BANGUAN (Studi Penelitian di Kecamatan Ponggok Kabupaten Blitar)

Muanam, Mohammad Khoirul (2018) IMPLEMENTASI REGULASI PEMUNGUTAN PAJAK BUMI DAN BANGUAN (Studi Penelitian di Kecamatan Ponggok Kabupaten Blitar). Masters (S2) thesis, University Of Muhammadiyah Malang.

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Abstract

In this scientific work the writer wants to examine how the implementation of the regulation of land and building tax collection by choosing the Ponggok sub-district as the research location. The author is interested in examining the implementation of this tax collection regulation because not a few incidents of sppt that should be paid by the taxpayer are not delivered when the payment is deposited to the village apparatus and or the device designated by the village. From this background the author wants to focus on both problems, first; how to implement the regulation of land and building tax collection. Second. what is a constraint factor in land and building tax collection. The regulations examined herein Act number 12 of 1985 concerning Land and Building Taxes as amended by Law Number 12 of 1994 and regent regulation No. 54 of 2013 concerning land and building tax collection procedures. And as for the constraint factor in the collection of land tax is a. taxpayers who live outside the area. The regulations examined herein Act number 12 of 1985 concerning Land and Building Taxes as amended by Law Number 12 of 1994 and regent regulation No. 54 of 2013 concerning land and building tax collection procedures. The research method used in this study is a sociological juridical research method which is a method that compares the existing regulation with the reality that occurs in the community. After doing the research, it turns out that there are not a few sppt that are not paid by the taxpayer, and as for the constraint factor in the collection of land tax is a. taxpayers who live outside the area. b. Taxp ayers wait until the due date. c. taxpayers when visited are always not at home so tax collectors cannot meet. d. Lack of awareness of taxpayer law.

Item Type: Thesis (Masters (S2))
Student ID: 201420380211034
Keywords: Regulation Tax, Implementation, Obstacles
Subjects: A General Works > AC Collections. Series. Collected works
J Political Science > JS Local government Municipal government
Divisions: Postgraduate > Master of Law (74101)
Depositing User: Moh. Zawawi
Date Deposited: 03 Nov 2018 05:48
Last Modified: 03 Nov 2018 05:48
URI : http://eprints.umm.ac.id/id/eprint/39207

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