AKUNTABILITAS PENETAPAN JUAL BELI DALAM BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG TAHUN 2016
Daftar Isi:
- This research is motivated by the existence of errors in the calculation of the sale and purchase of the acquisition of land and building rights made by the taxpayer. This study aims to determine the accountability of the determination of the sale and purchase of the acquisition of land and building rights in the Regional Tax Management Agency in Palembang City 2016. The research method used is a type of quantitative research with a descriptive approach. The focus of this research is to look at legal accountability and financial accountability. Data collection techniques with interviews on key informants, observation and documentation. The findings of this study were errors in the determination of the calculation of the sale and purchase in the acquisition of land and building rights carried out by the taxpayer, because there are still dishonesty of taxpayers in determining the tax calculation. So the solution for the Regional Tax Management Agency in Palembang City should provide information services for taxpayers in the process of paying land and building rights.