Evaluasi Sistem Pemungutan Pajak Bumi dan Bangunan di Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta

Oleh :
Juhan Nurhanjaya - F3308155 - Fak. Ekonomi dan Bisnis

The aims of this research are to know how is the system of Pajak Bumi dan Bangunan collection in Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta and to evaluate those system. This research compare between tax collection procedure pursuant to rules and regulations with its practice. Based on the evaluation of Pajak Bumi dan Bangunan collection system in Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta found some strengths and weakness. These strengths are duties segregation, adequate documents system, and the good authorization system. There is also “Program Safari” to help the taxpayers in Pajak Bumi dan Bangunan payment. In addition to these strengths, there are also several weakness, such us: storage documents has not been well maintained and not all taxpayers who have not paid off are billed. The conclusion of this research is the system of Pajak Bumi dan Bangunan collection Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta was in accordance with Undang-Undang Nomor 12 Tahun 1985 as amended by Undang-Undang Nomor 12 Tahun 1994 tentang Pajak Bumi dan Bangunan. But there are several things which still have to improve. It recommend for Dinas Pendapatan, Pengelolaan Keuangan dan Aset Kota Surakarta to improve documents should be stored and well cared, should billing be done regularly and actively for delinquent tax arrears can be collected, provide information to taxpayers about the importance of Pajak Bumi dan Bangunan payment for the mutual interest, and hard sanction against the taxpayers who failed to complete his tax. Keywords: system of Pajak Bumi dan Bangunan.