Evaluasi terhadap penerimaan PBB pada Desa Wonorejo di BKK Gondangrejo tahun 2008-2009

Oleh :
Dito Fandy Asprinanto - F3407028 - Fak. Ekonomi dan Bisnis

ABSTRACT The purpose of this research, land tax reception of Wonorejo area at BKK Gondangrejo in 2008-2009 year is knowing and understanding, based on valid data and it could be responsibilitied about how many land tax of Wonorejo area and knowing what is the cause from land tax arrears at Wonorejo area every year. Beside that the purpose of this research is knowing how many land tax of citizen in accordance with SPPT to compare land tax based on newest of value. The step of this research is done by comparing between theory and reality on the square, for the last, knowing what is differences. The result of this research are targets of land tax reception from tax office always increase every year and then the arrear is increasing on 2008-2009. The other result is value of land tax on the SPPT not accordance with the value reality. There is difference between value of SPPT with update value (NJOP). The conclusion of this research are there is arrears land tax in Wonorejo area every year and too many arrears value between land tax from SPPT with land tax from newest value. Based on the result of research the researcher give some suggestion is official can make report to tax official for the last can be follow up every year and tax official make schedule routine to survey every year so it can increase land tax. Keywords : Land Tax Acceptance, Land Tax Arrears