PROSEDUR PELAKSANAAN PEMUNGUTAN PAJAK AIR TANAH DI DINAS PENDAPATAN DAERAH KABUPATEN SERANG
| Main Author: | Hudayana, Amanah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/10508/1/PROSEDUR%20PELAKSANAAN%20PEMUNGUTAN.pdf https://eprints.untirta.ac.id/10508/ |
Daftar Isi:
- The final report is to know about the collection of the groundwater tax at the local Revenue Office in Serang Regency. The purpose of this research are to: (1) Knowing the procedure of the collection of the groundwater tax at the Local Revenue Office in Serang Regency. (2) the obstacles of collection of groundwater tax at the Local Revenue Office in Serang Regency. (3) Knowing the to efforts to overcome the obstacles of collection of the groundwater tax at the Local Revenue Office in Serang Regency. The method of the final report is the descriptive method and the data that used is Regional Regulation No 12 in 2012 about the system and the procedure of the collection of the groundwater tax in a regency. Data collection technique that use by researcher is field reasearch using interview, observation, documentation and literature study. From the result of the writing of the final report, know that the procedure of collection of the groundwater tax at the Local Revenue Office in Serang Regency has 3 steps that are data collection registration, determination, deposition. One of the obstacles that occurs while collecting the tax is personal tax payer or institution that have permission to use and or utilization of the groundwater has not been registered as tax payer, Local Revenue Office in Serang Regency corporates with Local Maritime, Fisheries, Energy, And Mineral Resources Office in Serang Regency to do data collecting to the tax payer or institution that have permission and or utilization of the groundwater that has not been registered as tax payer in every district of Serang Regency