Evaluasi Mekanisme Penentuan Nilai Jual Objek Pajak PBB Pada Kelurahan Simomulyo Di Surabaya

Putro, Daniel Prasetyo (2019) Evaluasi Mekanisme Penentuan Nilai Jual Objek Pajak PBB Pada Kelurahan Simomulyo Di Surabaya. Undergraduate thesis, Universitas Darma Cendika Fakultas Ekonomi.

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Abstract

NIDN0707015701 Regional development can increase national development, delegation of government authority from the center to the regions along with the delegation of financial management authority. One source of regional financial revenue is (PBB). The UN aims to explore and strengthen the potential sources of regional revenues to finance regional development. The basis for determining the amount of PBB is the tax object selling value (NJOP). NJOP is determined based on the average of the sale and purchase transaction, then in the implementation of the imposition of the United Nations, NJOP may be higher or lower than the sale and purchase transactions conducted by the community. The gap between the NJOP set by market value has resulted in regions losing the potential of the UN that can still be accepted by the government. This study uses a qualitative method method which aims to determine the evaluation of the mechanism of selling the value of objects of the UN tax in Simomulyo urban village in Surabaya knowing that UN revenue has not been maximized in the kelurahan. Understanding the results of the analysis obtained there is a comparison between the tax object selling value and the market price obtained in Simomulyo village in Surabaya.

Item Type:

Thesis (Undergraduate)

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