Analisis Pemberian Pengurangan PBB Terhadap Wajib Pajak Orang Pribadi Tahun 2009 Dan 2010 Di KPP Pratama Tangerang Timur

Medina, Medina (2012) Analisis Pemberian Pengurangan PBB Terhadap Wajib Pajak Orang Pribadi Tahun 2009 Dan 2010 Di KPP Pratama Tangerang Timur. S1 thesis, STIE Indonesia Banking School.

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Abstract

Taxes are a vital source of revenue for the country that is used to carry out the development for all levels of society in Indonesia, so there is need for management to increase public participation in accordance with their respective capabilities as described in the Pancasila which aims to improve the prosperity and welfare. It is inevitable that the tax has an important role in supporting the implementation of the state, particularly to development financing. Therefore, we need a policy to increase tax revenues. One of the policies conducted by the Directorate General of Taxation is to do a tax reform that is in the form of improvements to policy and tax administration system. This is the way taken by the government to improve services the society in the field of taxation. One of type taxes is Land and Building Tax is a direct tax which the tax payments that can not be delegated to other parties, but must be a direct burden for taxpayers, which is levied by the central government used to finance the home country and result of the tax is largely handed back to government area to finance the expenditure needs of local government concerned. Land and Building Tax charged on the actual state of an object such tax. Various circumstances or events, due to changes in the environment and the positive impact of development, such as the development of more advanced economies may lead to rising land prices, financial conditions are poor, the tax object struck by natural disasters, or because of other extraordinary. Including the definition of natural disasters are earthquakes, floods, soil, landslide, volcano eruption, and so on. While the definition of other causes is a remarkable fire, drought, disease and plant pests which cause the taxpayer both Personal and Company feel that the land and building tax is too high to be fulfilled, then the taxpayer can file a tax reduction Land and Building. Keywords: Tax, Tax Services, Land and Building Tax, and Tax Reduction Land and Building.

Item Type:	Thesis (S1)
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Prodi S1 Akuntansi
Depositing User:	Ms Dyta Medina
Date Deposited:	02 Nov 2020 08:56
Last Modified:	17 Jul 2024 06:56
URI:	http://repository.ibs.ac.id/id/eprint/1414

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