Text

ANALISIS PENENTUAN NILAI JUAL OBJEK PAJAK (NJOP) SERTA IMPLIKASINYA TERHADAP PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) PADA DINAS PENDAPATAN DAERAH (DISPENDA) KOTA CIMAHI

Share :
• 
• 
• 
• 
• 
• 
• 

ABSTRACT ANALYSIS OF DETERMINING THE SALE TAXABLE INCOME AND IMPLICATIONS FOR LAND AND BUILDING TAX REVENUE AT THE DEPARTMENT OF REVENUE AT CIMAHI Written by: Christison Hutagalung NIM: 1132164 This study was conducted to determine how the determination of the taxable value and the implications for land and building tax revenue and also to know the analysis of determining the taxable value and the implications for property tax receipts in Cimahi. The method used is descriptive method with secondary data collection. The object of this study is the third District of potential in Cimahi, namely Sub Cimahi north, Cimahi central, southern Cimahi. Based on the research results, the authors conclude that the District 3 has a building and land SVTO determination, determination of cause reception SVTO has also increased rapidly due to the rapid development, population growth, and conditions of the tax. Based on the results penilitian, it is known that the acquisition of land and building tax on cimahi city in the year 2008 to 2012 totaled Rp.55,145,682,242. Achievement of the amount of property taxes the lowest obtained in 2008 amounted Rp.355,914,655 with the largest percentage of 104% and in 2011 at Rp.20,315,976,886 with a percentage of 101%. Departmen of revenue at Cimahi in this case as the tax authorities are in charge of determining SVTO need to hold the intensification and extension of data quality so SVTO more SVTO determination will be increased annually. Keywords: SVTO, Acceptance, Realization