Nurkhaerani, Jihan Citra (2021) TINJAUAN ATAS PENGGUNAAN APLIKASI V – TAX PADA PAJAK BUMI DAN BANGUANAN PERDESAAN DAN PERKOTAAN PBB-P2 DI KABUPATEN SUKABUMI. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

This Final Project Report was prepared by Jihan Citra Nurkhaerani, Student of NIP 1841211015 with the title "Overview of the Use of V - Tax Applications in Rural and Urban Land and Building Taxes PBB-P2 in Sukabumi Regency" which was compiled under the guidance of Mr. Rinaldi, SE., Ak .,M.Ak.,CA And Mr. Subekhi, SE.,MM. This report was prepared based on the results of research conducted by the author at the Regional Revenue Service of Sukabumi Regency. Rural Urban Land and Building Tax is a tax that is material in nature in the sense that the amount of tax payable is determined by the condition of the object, namely land and or buildings. The condition of the subject does not participate in determining the amount of tax. Land and Building Tax was originally a central tax whose revenue allocation was allocated to regions in a certain proportion, however in its development based on Law no. 28 of 2009 concerning Regional Retribution Taxes (PDRD), this tax, especially in the urban and rural sectors, becomes fully a regional tax Regional Tax, is a mandatory contribution to the Region that is owed by an individual or entity that is coercive in nature based on the Law, Regional Tax as well as one of the regional original income is expected to be a source of financing for the administration of government and regional development, to improve and distribute the welfare of the community.Regional taxes are grouped into 2 types, province and district/city. V-tax is a web-based application system for payment/deposit, processing and reporting of local taxes, specifically for Rural and Urban Land and Building Taxes P2). Initially, payments/deposits, processing and reporting of Land and Building Taxes were not processed through the local government but through the central government KPP because there was a transition according to Law Number 28 of 2009 before, payment of special regional taxes did not use the V-tax application but an application called SISMIOP (tax object information system), and in the end SISMIOP was upgraded to an application called V-tax, to maximize data and be more collective with barcodes. Procedure for using the V - tax application. First, the admin is required to register or register a user, then login, after that enter the counter module, then enter the data collection module. The data will then be finalized and verified. Once approved, the determination will be made, then the DHKP and SPPT will be printed.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	PPB-P2, Local tax, V-tax How to use v-tax.
Subjects:	H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Perpus ID UMMI
Date Deposited:	14 Mar 2022 07:26
Last Modified:	14 Mar 2022 07:26
URI:	http://eprints.ummi.ac.id/id/eprint/2189

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