Mekanisme Pemungutan Pajak Bumi Dan Bangunan Pada Kecamatan Sukomanunggal Di Surabaya Periode 2016 – 2018

Mukin, Theodorus Belen (2020) Mekanisme Pemungutan Pajak Bumi Dan Bangunan Pada Kecamatan Sukomanunggal Di Surabaya Periode 2016 – 2018. Undergraduate thesis, Universitas Katolik Darma Cendika Surabaya Fakultas Ekonomi.

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Abstract

This researcher aims to analyze the mechanism of land and building tax collection applied by the government related to the collection of land and building tax in Sukomanunggal sub-district. Data collection is through library research, documentation and interviews. The research method used is the quantitative method. This research method shows that the Surabaya government's internal control system in the collection of land and building taxes in Sukomanunggal sub-district has not reached the specified target and there are still many people who do not know and are subject to land and building taxes. The results of this study suggest that the government and workers in Sukomanunggal sub-district can achieve the intended target to at least complete the data of Sukomanunggal sub-district residents subject to land and building tax so that the calculation of their potential and increase the risk assessment, so that the formulation of identified risk management can be implemented properly, effectiveness information and communication are achieved as well as continuous monitoring for the perfection of the internal control system. Furthermore, the implementation of an appropriate control system will support a better tax collection system and procedure and lead to optimal tax collection. The purpose of this study was to provide an overview of the mechanism of land and building tax collection in the District of Sukomanunggal in the Surabaya area. To achieve this research objective, this type of research was conducted qualitatively to provide a clear picture of the problems studied, interpret and explain systematically the data in Sukomanunggal District in Surabaya. the research approach used is qualitative, i.e. conducting interviews with respondents containing questions about matters relating to research

Item Type:

Thesis (Undergraduate)

Contributors: