PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI BADANPENDAPATAN DAERAH KABUPATEN PALI TAHUN 2017
Daftar Isi:
- This research is motivated by the realization of the receipt of Customs Tax Collection, the cquisition of land and building rights does not reach the target, the lack of socialization from the Regional Revenue Agency, the taxpayer does not report the tax object. This study aims to find out the Customs tax collection of Land and Building Rights in the Agency of 2016 Abab Lematang Ilir Regency's Revenue Regional Revenue has gone well or not. The research method used is a type of qualitative research with a descriptive approach. The focus of this research is to look at the aspects of tax efforts, yields, and usability. Data collection techniques with interviews on key informants, observation and documentation. The findings of this study are First, the number of taxpayers who do not want to report their tax object is due to lack of public awareness to pay taxes. Second, the lack of optimal socialization carried out by the Regional Revenue Agency, the solution of the Penalty Regency Revenue Agency, Abab Lematang Ilir, must be more active in conducting socialization about the tax on Land and Building Rights Acquisition in various ways so that taxpayers are interested and aware of reporting objects. tax to the Regional Revenue Agency office.