PEMBERIAN INSENTIF PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN SLEMAN

S., M.Fahry Pramusatya (2023) PEMBERIAN INSENTIF PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN SLEMAN. S1 thesis, Universitas Atma Jaya Yogyakarta.

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Abstract

This research is based on problems related to the provision of land and building tax incentives. The purpose of this research in accordance with these problems is to find out and analyze the provision of incentives related to the collection of land and building tax in Sleman Regency, to find out and analyze the problems that occur in the collection of land and building tax in Sleman Regency, and to find out and analyze the efforts made in overcoming the obstacles to land and building tax revenue in Sleman Regency. This research uses normative legal research methods using data collected through literature study and interviews at the BKAD office. The result of this research is the provision of Land and Building Tax incentives in Sleman Regency in accordance with the applicable Laws and Regulations of the Regent, where in its implementation village officials in Sleman Regency who are on time in making land and building tax payments receive awards from the Regional Government through the Regional Finance and Asset Agency, such as tour packages given to the Head of Hamlet, The obstacle in meeting the PBB revenue target so that tax incentives are obtained in Sleman Regency is the difficulty of the Regional Finance and Asset Agency in recording community land ownership because there are taxpayers who own land that has transferred ownership, but the taxpayer does not report to the apparat, The effort made by the Regional Finance and Asset Agency is to use the ball pick-up method by providing facilities to the community to pay directly during the week

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