| NIM | F1B014047 |
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| Namamhs | AMALIA NISA RISTIYANA |
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| Judul Artikel | MANAJEMEN PAJAK BUMI BANGUNAN PEDESAAN DAN PERKOTAAN DALAM PELAKSANAAN CLEANSING PBB-P2 DI KABUPATEN BANYUMAS |
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| Abstrak (Bhs. Indonesia) | Dalam kebijakan fiskal, kritik terhadap pengelolaan pajak, menjadikan cleansing sebagai salah satu solusi untuk mengatasi masalah piutang PBB-P2. Berdasarkan data BKD kabupaten Banyumas, jumlah piutang PBB pada tahun 2002-2012 berdasarkan data SISMIOP sebesar Rp 107.677.396.309. Disamping itu, pada periode yang sama, jumlah tersebut berbeda dengan jumlah piutang berdasarkan BAST. Jumlah piutang berdasarkan BAST sebesar Rp 44.141.191.361,00. Adanya perbedaan dalam jumlah piutang dikarenakan BAST tidak mencantumkan rincian wajib pajak pribadi maupun badan yang terkena piutang PBB-P2. Secara implisit hal ini menunjukkan bahwa manajemen pengelolaan pajak masih memerlukan transparansi. Penelitian ini bertujuan untuk mendeskripsikan manajemen dalam pelaksanaan cleansing Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) di Pemerintah Daerah Kabupaten Banyumas. Penelitian ini menggunakan metode kualitatif agar dapat menghasilkan data deskriptif. Hasil penelitian menunjukkan bahwa perencanaan, pengorganisasian, pengarahan, pengkoordinasian hingga pengawasan yang dilakukan BKD Kabupaten Banyumas, secara keseluruhan dinilai sudah melakukan pengupayaan yang cukup baik. |
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| Abtrak (Bhs. Inggris) | Within the fiscal policy, the critic to the tax management, consider cleansing as one of the mean to resolve the problem of Land and Building tax (L&B tax) of Rural and Urban Sectors receivable accounts. According to the data from the BKD of the district of Banyumas, the total receivable accounts of the L&B tax in 2002-2012, based on the data from SISMIOP, is Rp 107,766,396,309,00 Besides that, in the same period, that total amount is different from the total amount listed in the BAST. According to the BAST, the total of receivable accounts is Rp 44.141.191.361, 00. This variation of the total amount of receivable accounts is caused by the BAST that does not include individual taxpayers or institutions that incur of the L&B tax of Rural and Urban Sectors receivable accounts. Implicitly, this shows that the administration of the tax management is still not transparent enough. This research is aimed to describe the management of the implementation of the Land and Building tax (L&B tax) of Rural and Urban Sectors cleansing within the Local Government of Banyumas District. This research used qualitative method so that it can produce a descriptive data result. The research result shows that the overall planning, organization, briefing, coordination, and supervision that is done by the BKD of the district of Banyumas is considered to be done properly. |
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| Kata kunci | Manajemen Pajak Daerah, PBB-P2, Cleansing PBB-P2. |
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| Pembimbing 1 | Drs. Swastha Dharma, M.Si |
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| Pembimbing 2 | Drs. Bahtaruddin, M.Si |
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| Pembimbing 3 | Dr. Dyah Retna Puspita, M.Hum |
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| Tahun | 2018 |
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| Jumlah Halaman | 15 |
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| Tgl. Entri | 2018-11-08 14:24:01.808262 |
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