?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENEGAKAN+HUKUM+TERHADAP+KETIDAK+PATUHAN+PEMBAYARAN+PAJAK+BUMI+DAN+BANGUNAN+SEKTOR+PEDESAAN+DAN+PERKOTAAN+(PBB+P2)+%0D%0ADI+KOTA+BANDAR+LAMPUNG%0D%0A&rft.creator=ENDRI+ASTOMI%2C+1212011109&rft.subject=JS+Local+government+Municipal+government&rft.subject=KZ+Law+of+Nations&rft.description=Pajak+merupakan+kontribusi+wajib+pajak+negara+yang+terutang+oleh+orang+pribadi+atau+badan+yang+bersifat+memaksa+berdasarkan+undang-undang%2C+dengan+tidak+mendapatkan+imbalan+secara+langsung+dan+digunakan+untuk+keperluan+negara+bagi+kemakmuran+rakyat.+Salah+satu+aspek+penunjak+dalam+keberhasilan+pencapaian+tujuan+pembangunan+nasional+selain+dari+aspek+sumber+daya+manusia%2C+sumberdaya+alam+dan+sumber+daya+lainnya+adalah+ketersediaan+dana+pembangunan+baik+yang+diperoleh+dari+sumber-sumber+pajak+maupun+non+pajak.+Penelitian+ini+mengkaji+dan+membahas+tentang+penegakan+hukum+terhadap+ketidakpatuhan+pembayaran+(PBB+P2)+Serta+faktor+apakah+yang+menjadi+penghambat+terhadap+ketidakpatuhan+pembayaran+(PBB+P2).%0D%0APenelitian+ini+adalah+penelitian+hukum+empiris+dengan+tipe+penelitian+secara+langsung+kelokasi+penelitian.+Pendekatan+masalah+yang+digunakan+adalah+pendekatan+empiris+dengan+melihat+secara+langsung+penerapan+peraturan+perundang-undangan.+Data+yang+digunakan+adalah+data+primer+yang+terdiri+dari+sumber+data+yang+didapat+langsung+dari+pihak+terkait%2C+dan+data+hukum+skunder+yang+terdiri+dari+peraturan+perundang-undangan+dan+bahan+hukum+tersier.+Pengumpulan+data+dilakukan+dengan+studi+pustaka+dan+studi+lapangan.+Pengolahan+data+dilakukan+dengan+cara+identifikasi+data%2C+editing%2C+klasifikasi+data+penyusunan+data+yang+selanjutnya+dilakukan+penarikan+kesimpulan+secara+analisis+kualitatif.+%0D%0AHasil+penelitian+dan+pembahasan+menunjukan+bahwa+penegakan+hukum+terhadap+Wajib+Pajak+harus+lah+dtingkatkan+demi+terciptanya+pelaksanaan+pemungutan+pajak+yang+sesuai+dengan+Undang-Undang.+Peran+pemerintah+diharapkan+mampu+untuk+berkerja+sama+dengan+masyarakat+demi+terselenggarakannya+pembayaran+pajak.+Faktor+penghambat+terhadap+ketidak+patuhan+pembayaran+PBB+P2+kurangnya+peran+pemerintah+mengenai+tata+cara+pembayaran+pajak.%0D%0AKata+Kunci%3A+Penegakan+Hukum%2C+Pembayaran+Pajak%2C+Bumi+dan+Bagunan+Pedesaan+dan+Perkotaan+%0D%0A%0D%0A%0D%0ALAW+ENFORCEMENT+ON+DISOBEDIENCE+OF+THE+TAX+PAYMENT+OF+LAND+ON+URBAN+AND+RURAL+BULIDING+SECTOR+%0D%0AIN+BANDAR+LAMPUNG+(PBB+P2)%0D%0A%0D%0ATax+is+one+of+the+compulsory+contribution+of+the+state+taxes+owed+by+individuals+or+entities+who+enforce+under+the+law%2C+by+not+getting+the+repayment+directly+and+used+for+the+necessity+of+the+state+as+the+prosperity+of+the+society.+One+of+the+supporting+aspect+which+is+in+the+success+of+National+Development+Goals+Achievement+beside+of+the+aspect+of+human+resources%2C+natural+resources+and+other+resources+are+the+availability+of+construction+funds+either+the+sources+of+tax+or+non+tax.+This+study+examines+and+discusses+the+Law+enforcement+against+disobedience+(PBB+P2)+As+well+as+the+factor+that+becomes+an+obstacle+of+Disobedience+payment+(PBB+P2).%0D%0A%0D%0AThis+research+was+law+empirical+research+by+going+to+the+location+directly.+The+problem+approach+which+was+used+empirical+approach+by+looking+directly+to+the+law+rules+implementation.+The+data+which+was+used+is+primary+data+that+consists+of+data+resources+that+was+got+from+related+parties+and+the+secondary+law+data+that+consisted+of+law+rules+the+law+tertiary.+Data+collecting+was+conducted+by+the+literature+study+and+field+studies.+It+was+done+by+using+identification%2C+editing%2C+classification+of+data+arrangement+and+conclusion+by+qualitative+analysis.%0D%0A%0D%0AResult+of+the+research+and+discussion+showed+that+law+enforcement+on+taxpayers+must+be+increased+in+order+to+create+the+tax+election+that+is+in+accordance+with+the+law.+The+role+of+governments+expected+to+be+able+to+cooperate+with+the+society+so+that+tax+payment+can+be+established.+The+obstacle+factor+on+Disobedience+of+taxes+payment+PBB+P2+is+lack+of+the+role+of+the+government+about+mechanism+of+tax+payment.%0D%0A%0D%0AKeywords%3A+Law+enforcement%2C+tax+payments%2C+PBB+P2+%0D%0A&rft.publisher=FAKULTAS+HUKUM&rft.date=2016-10-19&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24196%2F1%2FABSTRAK%2520%2528ABSTRACT%2529.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24196%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F24196%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++ENDRI+ASTOMI%2C+1212011109++(2016)+PENEGAKAN+HUKUM+TERHADAP+KETIDAK+PATUHAN+PEMBAYARAN+PAJAK+BUMI+DAN+BANGUNAN+SEKTOR+PEDESAAN+DAN+PERKOTAAN+(PBB+P2)+DI+KOTA+BANDAR+LAMPUNG.++FAKULTAS+HUKUM%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F24196%2F