PROSEDUR PELAKSANAAN PERHITUNGAN DAN PENAGIHAN PAJAK AIR PERMUKAAN YANG TERUTANG OLEH BADAN PENDAPATAN DAERAH KABUPATEN SUKABUMI 1 CIBADAK
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Institusion
Universitas Muhammadiyah Sukabumi
Author
Nurhayati, Santi
Subject
HB Economic Theory
Datestamp
2022-10-19 07:03:42
Abstract :
This Final Project Report was prepared by Santi Nurhayati, Student Identification Number 1941211017 with the title "Procedures for the Implementation of Calculation and Collection of Surface Water Taxes Payable by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency". The purpose of this study is to find out how to calculate and collect surface water taxes owed by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency, to find out the obstacles and solutions that occur in the collection of surface water taxes by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency. Sources of data used are primary and secondary data. The type and method used is descriptive qualitative analysis method which is the result of research based on philosophy commonly used to examine the condition of objects, where researchers act as key instruments to describe a situation objectively based on visible facts. Based on the results of the research on the calculation and collection procedures by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency, it begins with collecting data, determining by issuing an SKPD (Regional Tax Assessment Letter) then the taxpayer makes payment, STPD (Regional Tax Invoice Letter) is issued if the taxpayer does not pay his obligations after 30 days from the date of determination.
This Final Project Report was prepared by Santi Nurhayati, Student Identification Number 1941211017 with the title "Procedures for the Implementation of Calculation and Collection of Surface Water Taxes Payable by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency". The purpose of this study is to find out how to calculate and collect surface water taxes owed by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency, to find out the obstacles and solutions that occur in the collection of surface water taxes by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency. Sources of data used are primary and secondary data. The type and method used is descriptive qualitative analysis method which is the result of research based on philosophy commonly used to examine the condition of objects, where researchers act as key instruments to describe a situation objectively based on visible facts. Based on the results of the research on the calculation and collection procedures by the Regional Revenue Agency of Sukabumi 1 Cibadak Regency, it begins with collecting data, determining by issuing an SKPD (Regional Tax Assessment Letter) then the taxpayer makes payment, STPD (Regional Tax Invoice Letter) is issued if the taxpayer does not pay his obligations after 30 days from the date of determination.
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