Sentosa, Ephifanius (2020) Analisis Penerimaan Pajak Bumi Dan Bangunan Tahun 2017 - 2019 Pada Pemerintah Kota Surabaya. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.
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Abstract
This study aims to determine the magnitude of the target and realization of land and building tax revenue for the Surabaya city government. The study was conducted at the Surabaya Regional Government Financial and Tax Management Office (BPKPD).The data that are used as research reference are the data for 2017, 2018 and 2019. Descriptive method is the method used in this research. The results showed that the target and realization of revenue from the Surabaya city government building tax from 2017 to 2019 were very effective. The target made by the government is always realized. Factors that led to the achievement of revenue targets, among others, came from 2 (two) sources, namely revenue for the current year and receipt of arrears. Analysis of the causes of achieving the realization of the Land and Building Tax are (1) taxation dissemination which is carried out regularly and evenly in the Surabaya City Government; (2) There are routine bills from house to house; (3) Services via mobile cars; and (4) there is an elimination of land and building tax fines. The purpose of collecting Land and Building Taxes, among others, is to increase the development of the Surabaya City Government and the provision of various public facilities that can be enjoyed by residents of the City of Surabaya.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Uncontrolled Keywords: | Target and Realization of Tax Revenue, Land and Building Tax | ||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance |
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| Divisions: | Fakultas Ekonomi > Prodi Akuntansi | ||||||||
| Depositing User: | Bagian Pengolahan | ||||||||
| Date Deposited: | 10 Dec 2021 04:55 | ||||||||
| Last Modified: | 10 Dec 2021 04:55 | ||||||||
| URI: | http://repositori.ukdc.ac.id/id/eprint/578 |
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