PERMASALAHAN DAN SOLUSI DALAM PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA SURAKARTA
Oleh :
Ratna Nur Atikah
ABSTRACT Land and building tax is a part of balance fund constituting one important income source in the attempt of funding local government and local development implementation. Land and building tax is the tax levied over the land and permanent building ownership that has gotten IMB (building license). The objective of final project is to find out the emerging problems as well as the attempt the DPPKA does in encountering and minimizing such problems. The legal foundation used was Act No. 12 of 1985 as amended with Act No. 12 of 1994. The design of this final project was observation that was conducted by carrying out apprenticeship for 1 month in Income, Financial and Asset Management Service. Techniques of collecting data used were interview with several staff of DPPKA, and discussion technique using descriptive method, the system employed in land and building tax withdrawal is Official Assessment System is the tax collection system, the outstanding tax amount of which is estimated and determined by the tax office. The procedure of determining the amount of land and building tax is NJKP X tax tariff, the tax tariff prevailing is single tariff of 0.5%. The largest obstacles the DPPKA encounter the taxpayer’s lower awareness of fulfilling the tax obligation. The attempts taken to minimize the problems emerging include to hold safari program in the purpose of making the taxpayer close to the payment place, to carry out the more intensively socialization, and to impose fine of 2% each month delay up to maximal limit of 48 months or 2 years. Keywords: land and building tax, official assessment system, tariff.

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