Abstract :
Mahesa Salman Hamdalah: Land and Building Tax Imposition Obligations at the
Attakwin Foundation, Nagrak District
The Land and Building Tax (PBB) in the Attakwin Foundation is not fully in
accordance with the imposition of tax collection, therefore the author places more
emphasis on the imposition of Land and Building tax in Attakwin. In general, in the
scope of education, not much is known about land and building taxes and how they are
collected.
While the purpose of this study is to find out the procedure for imposing land and
building tax at the Attakwin Foundation, knowing the evaluation of the imposition of
land and building tax at the Attakwin Foundation.
This research is based on the theory that Land and Building Tax is a tax on land and
buildings that are owned, controlled, and/or utilized by individuals or entities, except
for areas used for plantation, forestry and mining business activities.
The method used is data processing and data analysis. Processing data by
transforming data into information in a more meaningful and understandable form of
an activity or event. While data analysis is an effort or means to convert data into
information, so that the characteristics of the data can be understood and useful in
solving problems, especially those related to research.
From the results of this study ATTAKWIN is an educational institution that is
recognized as a non-governmental legal entity and registered as an Educational
Foundation, which is recognized as a registered non-governmental legal entity,
Foundations get PBB P2 relief or exemption based on applicable tax regulations, but
there are several factors that influencing ATTAKWIN in the imposition of PBB P2,
such as the purpose of using productive land, location and status.