JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Vol. 1 No. 1 (2020)

IMPLEMENTASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI PENDAPATAN ASLI DAERAH DI DESA SUNGAI DANAU

Muhammad Al Donie (Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)
Syaiful Hifni (Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat)

Article Info

Publish Date
10 Mar 2020

Abstract

This research was conducted with the aim of knowing about the implementation of the collection of Rural and Urban Land and Building Tax (PBB-P2) which was applied in Sungai Danau Village, in recent years there has been a considerable decline in Regional Original Income (PAD) from PBB-P2 receipts. This is because the collection procedures are still not good from the local government, the lack of socialization/directions given to collectors in each village and to taxpayers so that it has an impact on regional income itself and as if taxpayers are given the freedom to pay or not their obligations. because there is no firm action for taxes owed up to 5 years and above.

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Journal Info
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN
Website

Abbrev

pajak

Publisher

Universitas Lambung Mangkurat

Subject

Economics, Econometrics & Finance Education Other

Description

JRUP: Jurnal Referensi dan Review Pajak adalah Jurnal Tugas Akhir Mahasiswa yang diterbitkan oleh Program Studi Diploma Tiga Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat . Jurnal Referensi dan Review Pajak diterbitkan oleh Program Studi Program Studi Diploma Tiga Fakultas Ekonomi dan ...