MEKANISME PENGAJUAN PENGURANGAN PAJAK BUMI
DAN BANGUNAN OLEH WAJIB PAJAK DI UPTD
PENGELOLA PENDAPATAN DAERAH KOTA SUKABUMI
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Institusion
Universitas Muhammadiyah Sukabumi
Author
NURULHIKAM, KHILDAN
Subject
H Social Sciences (General)
Datestamp
2024-06-12 17:47:39
Abstract :
This final project report is prepared by Khildan Nurulhikam (2041211003), with the title "Mechanism of Application for Property Tax Reduction by Taxpayers at UPTD Regional Revenue Management of Sukabumi City". This report is based on the research conducted by the author at UPTD Regional Revenue Management (PPD) of Sukabumi City. Rural and Urban Land and Building Tax (PBB-P2) is a tax on land or buildings collected by local governments and is an important source of revenue for local governments. This study aims to determine the mechanism for applying for a reduction in Rural and Urban Land and Building Tax (PBB-P2). The research method used in this study uses qualitative research methods. The type of data used is primary data. Data collection techniques used in this study were observation, documentation and interviews. Based on the results of the research that has been done, it can be concluded that the mechanism for submitting a reduction in Rural and Urban Land and Building Tax (PBB-P2) at the UPTD Regional Revenue Management (PPD) of Sukabumi City is in accordance with applicable regulations. Taxpayers who applied for reductions reached 51 taxpayers, due to the factor of retired civil servants, private institutions, private schools and orphanages.
This final project report is prepared by Khildan Nurulhikam (2041211003), with the title "Mechanism of Application for Property Tax Reduction by Taxpayers at UPTD Regional Revenue Management of Sukabumi City". This report is based on the research conducted by the author at UPTD Regional Revenue Management (PPD) of Sukabumi City. Rural and Urban Land and Building Tax (PBB-P2) is a tax on land or buildings collected by local governments and is an important source of revenue for local governments. This study aims to determine the mechanism for applying for a reduction in Rural and Urban Land and Building Tax (PBB-P2). The research method used in this study uses qualitative research methods. The type of data used is primary data. Data collection techniques used in this study were observation, documentation and interviews. Based on the results of the research that has been done, it can be concluded that the mechanism for submitting a reduction in Rural and Urban Land and Building Tax (PBB-P2) at the UPTD Regional Revenue Management (PPD) of Sukabumi City is in accordance with applicable regulations. Taxpayers who applied for reductions reached 51 taxpayers, due to the factor of retired civil servants, private institutions, private schools and orphanages.
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