ANALISIS EFEKTIVITAS PBB-P2 DAN BPHTB PADA UPT PAJAK DAERAH KELAS A CARINGIN DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KAB. BOGOR

KARTINAH, SITI (2021) ANALISIS EFEKTIVITAS PBB-P2 DAN BPHTB PADA UPT PAJAK DAERAH KELAS A CARINGIN DAN KONTRIBUSINYA TERHADAP PENERIMAAN PAJAK DAERAH KAB. BOGOR. Skripsi thesis, Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta.

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Abstract

ABSTRAK Penelitian ini bertujuan untuk mengetahui (1) bagaimana Efektivitas penerimaan PBB-P2 dan BPHTB pada UPT Pajak Daerah Kelas A Caringin tahun 2019-2020 (2) bagaimana kontribusi PBB-P2 dan BPHTB terhadap peneramaan pajak daerah Kabupaten Bogor tahun 2019-2020. Penelitian ini menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi dan wawancara. Data yang digunakan adalah rekapitulasi target dan realisasi pajak daerah UPT Pajak Daerah Kelas A Caringin tahun 2019-2020. Data analisis yang digunakan dalam penelitian ini yaitu analisis efektivitas, dan analisis kontribusi. Hasil penelitian menunjukkan bahwa (1) Tingkat efektivitas PBB-P2 tahun 2019-2020 masuk dalam kategori cukup efektif. (2) Tingkat efektivitas BPHTB tahun 2019-2020 masuk dalam kategori sangat efektif. (3) Kontribusi PBB-P2 selama tahun 2019-2020 masuk dalam kategori sangat kurang. (4) Kontribusi PBB-P2 selama tahun 2019-2020 masuk dalam kategori sangat kurang.dan rasio kontribusinya cenderung berfluktuasi setiap tahun. Kata Kunci: PBB-P2, BPHTB, Efektivitas, Kontribusi ABSTRACT This study aims to determine (1) how the effectiveness of PBB-P2 and BPHTB on Local Tax Unit Class A Caringin years 2019-2020 (2) what is the contribution of PBB-P2 and BPHTB to the implementation of local taxes in Bogor Regency in 2019-2020. . This study uses descriptive qualitative methods with data collection techniques through observation, documentation and interviews. The data used is the recapitulation of the target and realization of the Regional Tax Class A Caringin UPT in 2019-2020. The data analysis used in this research is effectiveness analysis and contribution analysis. The results showed that (1) The level of effectiveness of PBB-P2 in 2019-2020 was categorized as quite effective. (2) The level of effectiveness of the 2019-2020 BPHTB is in the very effective category. (3) The contribution of PBB-P2 during 2019-2020 was in the very poor category. (4) The contribution of PBB-P2 during 2019-2020 was in the very poor category, and the contribution ratio tended to fluctuate every year. Keyword : PBB-P2, BPHTB, effectiveness, contribution

Item Type: Thesis (Skripsi)
Contributors:
ContributionContributorsNIDNEmail
Thesis advisorAndyarini, Kus Tri0308067201kus_tri_andyarini@stei.ac.id
Subjects: Akuntansi > Perpajakan
Divisions: S1 Akuntansi
Depositing User: Siti Kartinah
Date Deposited: 17 Jun 2021 04:20
Last Modified: 17 Jun 2021 04:20
URI: http://repository.stei.ac.id/id/eprint/4363

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