ANALISIS SISTEM PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN SEBELUM DAN SETELAH IMPLEMENTASI UU NO.28 TAHUN 2009

RIZQUN, KARIM (2014) ANALISIS SISTEM PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN SEBELUM DAN SETELAH IMPLEMENTASI UU NO.28 TAHUN 2009. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to analyze how the voting system procedures land and building tax before and after the implementation of Law No. 28 of 2009, especially in Department of Finance and Asset Management Padang. This study uses a case study approach with a qualitative descriptive method that describes how different systems and procedures for the collection of Land and Building Tax-Rural and Urban areas before and after the implementation of Law No. 28 of 2009 in the city of Padang. The data used is primary data in the form of interviews and secondary data from the Minister of Finance of Standard Operating Procedures Commodity Services, Ministry of Finance No. 187 / KMK.01 / 2010 and Regulation of the Mayor of Padang on Implementation Guidelines for Land and Building Tax Collection Rural and Urban No. 4 of 2013. The results showed that the voting system Land and Building Tax-Rural and Urban by the Department of Finance and Asset Management Padang is not much different from the collection system ever implemented by the Pratama Tax Office Padang. In terms Main Duties and functions of the two institutions, Pratama Tax Office Padang in implementing the land and building tax collection in accordance with the duties and functions of the office of the existing organizational structure in Pratama Tax Office Padang. It can be seen from the Regulation of the Minister of Finance No. 184 / PMK.01 / 2010 on the Organization and Administration of the Ministry of Finance. In contrast to the Office of Financial Management and Asset Padang that is not fully in accordance with the duties and functions of the position in implementing the land and building tax collection-Rural and Urban as specified in Padang Mayor Regulation No. 63 of 2012 on translation Main Duties and Functions Management Office Finance and Assets.

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