Prosedur pemungutan pajak bumi dan bangunan pada kantor pelayanan pajak Pratama Boyolali

Oleh :
Nurfiani - F3407057 - Fak. Ekonomi dan Bisnis

Abstrak KPP Pratama Boyolali handles the taxing administration including PPh, PPN, PPnBM, PTLL, PBB, and BPHTB. The objective of the research is to find out the Procedure of Land and Building Tax Collection in Kantor Pelayanan Pajak Pratama Boyolali. In this research used documentation, observation, and library method in collecting data. Meanwhile the discussion technique used was descriptive one. Based on the result of the research conducted, is found the strength of Procedure of Land and Building Tax Collection in Kantor Pelayanan Pajak Pratama Boyolali include it uses two collection systems to facilitate the taxpayers in finding how much the outstanding tax should be paid. They are some weakness include the lack of illumination and sevice in the attempt of socializing to the taxpayer, so that a few taxpayers that understood the function of tax. Considering such finding, recommended the KPP Pratama Boyolali to improve its illumination and service in the attempt of socializing the obligation of taxpayers, so that the taxpayers can understand the function and benefit of tax it self and will be aware of their obligation to pay the tax orderly and timely.