Sistem penerbitan, pendistribusian, pembayaran dan penagihan surat pemberitahuan tahunan pajak bumi dan bangunan di kotamadya Surakarta

Oleh :
Vika Nurul Aini - F3307187 - Fak. Ekonomi dan Bisnis

ABSTRACT This study aims to determine the issuance system, distribution, billing and payment notice of the annual land and building tax that has been run by DPPKA Surakarta and also to know the advantages and disadvantages, in order to find a solution to fit the needs and conditions by attention of established guidelines. The author conducted the research included in this type of research is normative and descriptive analysis. Types of research methods authors used is a method of collecting primary data, for instances: data obtained directly from the source, observed and recorded for the first time. The primary data obtained through several methods conducted by the researcher, there are: the observation methods, interview methods and documentation methods. Land and Building Tax is a states tax that most of its acceptance is coming from the regional tax that usually used for the provision of facilities which are also enjoyed by the central government and Local Government. Process of gaining PBB (Land and Building Tax) through several systems, among others: namely SPPT Publishing System that is the issuance of that letter (Notice of tax payable) conducted by KP PBB (KPP Pratama), SPPT Distribution System Distribution SPPT (Notice of tax payable) incurred by KPP Pratama to the taxpayer through DPPKA Surakarta, System Payment via Bank Perception PBB or through Safari Program / Program Safari (Pick Ball), and Billing System is a series of actions to the PBB insurer paid the tax and tax debt with tax collection costs involving several parties, namely taxpayers/insurer, KPP Pratama Surakarta, DPPKA Surakarta, Bank of Perception (BRI Branch, Units BRI, Mandiri Bank).