HAMDALAH, MAHESA SALMAN (2023) PROSEDUR KEWAJIBAN PERPAJAKAN PADA PAJAK BUMI BANGUNAN DI YAYASAN ATTAKWIN KECAMATAN NAGRAK. Diploma thesis, Universitas Muhammadiyah Sukabumi.

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Abstract

Mahesa Salman Hamdalah: Land and Building Tax Imposition Obligations at the Attakwin Foundation, Nagrak District The Land and Building Tax (PBB) in the Attakwin Foundation is not fully in accordance with the imposition of tax collection, therefore the author places more emphasis on the imposition of Land and Building tax in Attakwin. In general, in the scope of education, not much is known about land and building taxes and how they are collected. While the purpose of this study is to find out the procedure for imposing land and building tax at the Attakwin Foundation, knowing the evaluation of the imposition of land and building tax at the Attakwin Foundation. This research is based on the theory that Land and Building Tax is a tax on land and buildings that are owned, controlled, and/or utilized by individuals or entities, except for areas used for plantation, forestry and mining business activities. The method used is data processing and data analysis. Processing data by transforming data into information in a more meaningful and understandable form of an activity or event. While data analysis is an effort or means to convert data into information, so that the characteristics of the data can be understood and useful in solving problems, especially those related to research. From the results of this study ATTAKWIN is an educational institution that is recognized as a non-governmental legal entity and registered as an Educational Foundation, which is recognized as a registered non-governmental legal entity, Foundations get PBB P2 relief or exemption based on applicable tax regulations, but there are several factors that influencing ATTAKWIN in the imposition of PBB P2, such as the purpose of using productive land, location and status.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	PBB Tax, Foundation
Subjects:	H Social Sciences > H Social Sciences (General) L Education > L Education (General)
Divisions:	Fakultas Ekonomi > D3 Perpajakan
Depositing User:	Heriska Heriska
Date Deposited:	12 Jun 2024 18:02
Last Modified:	12 Jun 2024 18:02
URI:	http://eprints.ummi.ac.id/id/eprint/3644

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