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PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DALAM PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN SUMENEP Enza Resdiana
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 1 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (773.393 KB) | DOI: 10.28944/masyrif.v2i1.499

Abstract

This self-assessment system is carried out in order to maximize the realization of local revenue which can affect the original revenue of Sumenep Regency. The purpose of this study was to find out how the self-assessment system collection system in increasing the revenue of the Regional Original Income Tax sector BPHTB. While the method used in this study is qualitative research, with data analysis techniques carried out through several stages ranging from data reduction, data presentation, to drawing conclusions. The results show that the BPHTB self-assessment system procedure in Sumenep Regency makes it easier for taxpayers to register and calculate the obligation to pay taxes and contribute to increasing local revenue, although there are obstacles in the reporting process where taxpayers are still not aware of reporting after paying BPHTB taxes. so that the process of recording and reporting is waiting for a checking account or transaction reporting from the bank. But all of that can be overcome with the skill and alertness of BPHTB tax officers in submitting reports so that the speed of presentation of data on the realization of regional original income can be presented in real time and accurately.
EFEKTIFITAS STANDARD OPERATING PROCEDURES (SOP) DALAM PELAYANAN PERIZINAN DI DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU Enza Resdiana
Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen Vol 2, No 2 (2021): Masyrif : Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Institut Dirosat Islamiyah Al-Amien Prenduan Sumenep

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (695.932 KB) | DOI: 10.28944/masyrif.v2i2.517

Abstract

This research is motivated by the importance of Standard Operating Procedures in services at the Investment and One Stop Service Office of Sumenep Regency. The existence of Standard Operating Procedures in the Office of Investment and One Stop Integrated Services of Sumenep Regency which should improve services to service users has not been achieved by blowing negative issues in the community. This is a phenomenon that needs to be studied and researched more deeply so that a meeting point is found regarding the importance of Standard Operating Procedures in services at the Integrated Licensing Service Agency of Sumenep Regency. This study uses a qualitative research method that explains the importance of Standard Operating Procedures in services at the Investment and One Stop Service Office of Sumenep Regency based on the experience and awareness that occurs in several individuals. Searching and analyzing the importance of Standard Operating Procedures in services at the Investment and One Stop Service Office of Sumenep Regency. Researchers explore information and data in the field by interviewing using a guide to informants, field observations with predetermined observation guidelines, and predetermined field documentation. The results of this study, described through various information and data findings in the field during the research, regarding the importance of Standard Operating Procedures in services at the Investment and One Stop Service Office of Sumenep Regency. Lack of readiness and no evaluation of Standard Operating Procedures makes the service not run optimally. Lack of transparency and clarity of procedures on standard operating procedures to service users causes service users to distrust service users to existing procedures.