ANALISIS PENYEBAB RENDAHNYA REALISASI PAJAK BUMI DAN BANGUNAN DI PEKON SUKOHARJO I KECAMATAN SUKOHARJO KABUPATEN PRINGSEWU

0856021031, MUHAMMAD FERIYADI ANALISIS PENYEBAB RENDAHNYA REALISASI PAJAK BUMI DAN BANGUNAN DI PEKON SUKOHARJO I KECAMATAN SUKOHARJO KABUPATEN PRINGSEWU. UNSPECIFIED.

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ABSTRAK.pdf

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DAFTAR GAMBAR DAN TABEL.pdf

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DAFTAR ISI.pdf

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DAFTAR PUSTAKA.pdf

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DAFTAR GAMBAR DAN TABEL.pdf

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DAFTAR ISI.pdf

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DAFTAR PUSTAKA.pdf

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HASIL WAWANCARA.pdf

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MOTTO.pdf

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PANDUAN WAWANCARA.pdf

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PENGESAHAN.pdf

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PERNYATAAN.pdf

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PERSETUJUAN.pdf

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Abstrak

ABSTRACT THE CAUSE ANALYSIS OF THE LOW REALIZATION OF LAND AND BUILDING TAX IN SUKOHARJO I VILLAGE SUKOHARJO SUB DISTRICT PRINGSEWU REGENCY By MUHAMMAD FERIYADI Land and Building Tax is one of the potential revenue sources for financing the implementation in increasing the development, which the result is directed to the purpose of the public interest. Based on the target data and realization of land and building tax from year 2007-2011 in Sukoharjo I Village Sukoharjo Sub District Pringsewu Regency, there are targets and the realizations that changes every year. Target in 2007 is 30,821,931 IDR and realization is 21,645,351 IDR. Target in 2008 is 31,269,951 IDR and realization is 22,827,064 IDR. Target in 2009 is 30,880,770 IDR and realization is 23,160,557 IDR. In 2010 the Target is 29,914,169 IDR and realization is 25,239,059 IDR. Target in 2011 is 29,800,717 IDR and realization is 19,668,437 IDR. The problem in this research is what cause the low realization of land and building tax in Sukoharjo I Village. The purpose of this research is to find out the cause of low realization and way to overcome the low realization of land and building tax in Sukoharjo I Village Sukoharjo Sub District Pringsewu regency. The methode used in this research is descriptive approach with kualitative analysis by using the primary data type from the interviews, and secondary data obtained the legislation regulatory documents i.e Law number 12 year 1994 regarding the changes of Law Number 12 year 1985 regarding the land and building tax. The research results indicates that the cause of low realization of land and building tax in Sukoharjo I Village Sukoharjo Sub District Pringsewu regency is a data collection error of tax object which caused by the mistakes of the tax authorities who did not re-collect the tax object. The public awareness in paying taxes assessed to be low due to the public perception of the tax is still not good, the public economy, the low level of public knowledge about taxes. Providing the incentives to the tax collectors is still assessed very small compared with the performance of tax collectors, wages (incentive) given only Rp. 124,000 for each tax collector. The way to overcome the low realization of land and building tax is the the office of primary tax services is expected to perform the recollect the tax objects in order to match with the facts in the field. Giving the socializations towards the societies in connection to the taxes through the electronic media and print media, and provide the wage increases (incentives) to the tax collectors. Keywords: Realization, Land and Building tax ABSTRAK ANALISIS PENYEBAB RENDAHNYA REALISASI PAJAK BUMI DAN BANGUNAN DI PEKON SUKOHARJO I KECAMATAN SUKOHARJO KABUPATEN PRINGSEWU Oleh MUHAMMAD FERIYADI Pajak Bumi dan Bangunan merupakan salah satu sumber pendapatan daerah yang sangat potensial bagi pembiayaan pelaksanaan dalam peningkatan pembangunan, yang hasilnya diarahkan kepada tujuan untuk kepentingan masyarakat di pekon yang bersangkutan. Berdasarkan data target dan realisasi Pajak Bumi dan Bangunan dari tahun 2007-2011 di Pekon Sukoharjo I Kecamatan Sukoharjo Kabuaten Pringsewu, terdapat target dan realisai yang berubah-ubah setiap tahunnya. Target tahun 2007 sebesar Rp. 30.921.931 dan realisasi Rp. 21.645.351, target tahun 2008 sebesar Rp. 31.269.951 dan realisasi Rp. 22.827.064. Target tahun 2009 sebesar Rp. 30.880.770 dan realisasi Rp. 23.160.557. Pada tahun 2010 target sebesar Rp. 29.914.169 dan realisasi Rp. 25.239.059. Target tahun 2011 Rp. 29.800.717 dan realisasi Rp. 19.668.437. Masalah dalam penelitian ini adalah apakah yang menyebabkan rendahnya realisasi Pajak Bumi dan Bangunan di Pekon Sukoharjo I. Tujuan penelitian ini adalah mengetahui penyebab rendahnya realisasi dan cara mengatasi rendahnya realisasi Pajak Bumi dan Bangunan Pekon Sukoharjo I Kecamatan Sukoharjo Kabupaten Pringsewu. Metode penelitian yang digunakan adalah pendekatan deskriptif analisis kulitatif dengan menggunakan jenis data primer dari hasil wawancara, serta data sekunder yang diperoleh dokumen peraturan Perundang-undangan yaitu Undang-Undang Nomor 12 Tahun 1994 Tentang Perubahan Atas Undang-Undang Nomor 12 Tahun 1985 Tentang Pajak Bumi dan Bangunan. Hasil penelitian memperlihatkan bahwa penyebab rendahnya realisasi Pajak Bumi dan Bangunan di Pekon Sukoharjo I Kecamatan Sukoharjo Kabupaten Pringsewu adalah kesalahan pendataan objek pajak yang disebabkan kesalahan fiskus tidak melakukan pendataan ulang objek pajak. Kesadaran masyarakat dalam membayar pajak dinilai masih rendah yang disebabkan oleh persepsi masyarakat terhadap pajak yang masih kurang baik, perekonomian masyarakat, rendahnya tingkat pengetahuan masyarakat tentang pajak. Pemberian insentif kepada kolektor pajak dinilai masih sangat kecil dibandingkan dengan kinerja kolektor pajak, upah (insentif) yang diberikan hanya sebesar Rp. 124.000 untuk setiap kolektor pajak. Cara mengatasi penyebab rendahnya realisasi Pajak Bumi dan Bangunan yaitu diharapkan Kantor Pelayanan Pajak Pratama Natar melakukan pendataan ulang objek pajak agar sesuai dengan fakta di lapangan. Memberikan sosialisasi kepada masyarakat sehubungan dengan pajak melalui media elektronik dan media cetak, dan memberikan kenaikan upah (insentif) kepada kolektor pajak. Kata Kunci : Realisasi, Pajak Bumi dan Bangunan.

Jenis Karya Akhir: Skripsi
Subyek:
Program Studi: Fakultas ISIP > Prodi Ilmu Komunikasi
Pengguna Deposit: UPT Anita Ekarini
Date Deposited: 24 Jul 2015 02:05
Terakhir diubah: 20 Oct 2015 07:57
URI: http://digilib.unila.ac.id/id/eprint/11103

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