Lisnawati, Leni (2021) TINJAUAN PENGENAAN PAJAK BUMI DAN BANGUNAN ATAS RUMAH PENDUDUK DI DESA NAGRAK UTARA. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was prepared by Leni Lisnawati, Student Identification Number 1841211010, with the title "Review of the Imposition of Land and Building Tax on Residents' Houses in North Nagrak Village" which was prepared under the guidance of Mrs. Reni Anggriani, M.Ak., CA and Mrs. Risma Nurmilah, M.Si. This report was prepared based on the results of research conducted by the author in North Nagrak Village. Since the enactment of Law Number 28 Year 2009 dated September 15, 2009 concerning Regional Taxes and Regional Levies, the authority to collect Land and Building Taxes in the Rural and Urban sectors is handed over to the Regency or City Government. Rural and Urban Land and Building Tax is a tax on land and/or buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry, and mining business activities. This study was proposed to find out the procedure for paying land and building taxes, to find out the causes of changes in land and building tax revenues in the 2019-2020 period in the village of North Nagrak, and to find out the efforts of the village government in increasing awareness of the people of North Nagrak Village in paying land and building taxes. The author uses descriptive research methods in compiling this Final Report. The data collection technique used in this research is through field studies and literature studies. The field studies carried out were interviews and observations, while the literature study used was through reference books, government regulations, journals, and trusted internet sites Based on the results of the author's discussion regarding the Review of the Imposition of Land and Building Tax on Residents' Houses in North Nagrak Village, the author can conclude that Paying Land and Building Tax is an obligation of every property owner in the form of land, houses or tax objects that are permanent like the earth. and buildings, but not for tenants, the procedure for paying land and building taxes can be done offline or online. This study found that the efforts made by the North Nagrak Village government in increasing public awareness of paying Land and Building Taxes have been carried out optimally.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Land and Building Tax, Payment of Land and Building Tax, Law Number 28 of 2009.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	14 Mar 2022 07:23
Last Modified:	14 Mar 2022 07:23
URI:	http://eprints.ummi.ac.id/id/eprint/2188

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