?url_ver=Z39.88-2004&rft_id=1516021023&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=FAKTOR-FAKTOR+PENYEBAB+TIDAK+TERCAPAINYA+TARGET+PENERIMAAN+BEA+PEROLEHAN+HAK+ATAS+TANAH+DAN+BANGUNAN+%0D%0A(Penerimaan+Tahun+2016-2017+Di+Kota+Bandar+Lampung)&rft.creator=LISDARIA+%2C+LISDARIA+&rft.subject=320+Ilmu+politik+(politik+dan+pemerintahan)&rft.description=BPHTB+sebagai+salah+satu+sumber+Pendapatan+Asli+Daerah+Kota+Bandar+Lampung+pada+tahun+2013+telah+mencapai+target+penerimaan+sebesar+137.04%25.+Namun%2C+pada+tahun-tahun+selanjutnya+yaitu+pada+tahun+2014-2017%2C+BPHTB+tidak+pernah+mencapai+target+yang+telah+ditetapkan.+Pada+penelitian+ini+menitik+beratkan+pada+faktor-faktor+penyebab+tidak+tercapainya+target+penerimaan+pajak+yang+bersumber+dari+BPHTB+tahun+anggaran+2016-2017+di+Kota+Bandar+Lampung+berdasarkan+sistem+administrasi+perpajakan+yang+tepat%2C+kesadaran+dan+pemahaman+warga+negara%2C+dan+kualitas+petugas+pajak.+Metode+penelitian+yang+digunakan+adalah+penelitian+kualitatif%2C+dengan+teknik++pengumpulan+data+wawancara%2C+dokumentasi%2C+dan+observasi.+Hasil+penelitian+menunjukkan+bahwa+Sistem+administasi+yang+digunakan+belum+berbasis+internet%2C+sehingga+Wajib+Pajak+dalam+upaya+melengkapi+persyaratan+perpajakannya+harus+datang+ke+Loket+BPHTB+Kota+Bandar+Lampung+secara+langsung+dan+masih+terdapat+Wajib+Pajak++yang+melaporkan+nilai+objek+pajak+yang+lebih+kecil.+Kemudian+pada+indikator+kesadaran+dan+pemahaman+warga+negara%2C+Wajib+Pajak+sudah+menyadari+pentingnya+membayar+pajak+dan+mengetahui+fungsi+pajak+secara+umum.+Namun%2C+masih+terdapat+Wajib+Pajak+yang+belum+mengetahui+sistem+perpajakan+dalam+BPHTB+sehingga+memutuskan+untuk+meminta+bantuan+kepada+pihak+ketiga+(Notasris%2FPPAT).+Sedangkan+pada+indikator+kualitas+petugas+pajak%2C+dalam+memberikan+pelayanan+administrasi+sudah+berdasarkan+SOP%2C+namun+belum+terdapat+prosedur+resmi+yang+dapat+digunakan+sebagai+panduan+saat+melakukan+kunjungan+lapangan+dalam+upaya+memastikan+kebenaran+informasi+terkait+nilai+objek+pajak+yang+dilaporkan.%0D%0A%0D%0AKata+Kunci+%3A+BPHTB%2C+Self+Assessment+System%2C+Kota+Bandar+Lampung%0D%0A+%0D%0A%0D%0ABPHTB+as+a+source+of+Regional+Original+Revenue+in+Bandar+Lampung+City+in+2013+has+reached+the+revenue+target+of+137.04%25.+However%2C+in+the+following+years%2C+namely+in+2014-2017%2C+BPHTB+never+reached+the+target+that+had+been+set.+This+study+focuses+on+the+factors+causing+the+non-achievement+of+tax+revenue+targets+sourced+from+BPHTB+for+the+2016-2017+fiscal+year+in+Bandar+Lampung+City+based+on+an+appropriate+tax+administration+system%2C+citizen+awareness+and+understanding%2C+and+the+quality+of+tax+officers.+The+research+method+used+is+qualitative+research%2C+with+interview+data+collection+techniques%2C+documentation%2C+and+observation.+The+results+show+that+the+administrative+system+used+is+not+internet-based%2C+so+that+taxpayers+in+an+effort+to+complete+their+tax+requirements+must+come+to+the+BPHTB+counter+in+Bandar+Lampung+City+directly+and+there+are+still+taxpayers+who+report+a+smaller+tax+object+value.+Then+on+the+indicators+of+awareness+and+understanding+of+citizens%2C+taxpayers+have+realized+the+importance+of+paying+taxes+and+knowing+the+function+of+taxes+in+general.+However%2C+there+are+still+taxpayers+who+do+not+know+the+tax+system+in+BPHTB+so+they+decide+to+ask+for+help+from+a+third+party+(Notaris%2FPPAT).+While+the+indicators+of+the+quality+of+tax+officers%2C+in+providing+administrative+services+are+based+on+SOPs%2C+but+there+is+no+official+procedure+that+can+be+used+as+a+guide+when+conducting+field+visits+in+an+effort+to+ensure+the+correctness+of+information+related+to+the+value+of+reported+tax+objects.%0D%0AKeywords%3A+BPHTB%2C+Self+Assessment+System%2C+Bandar+Lampung+City%0D%0A&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2022-06-29&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65825%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65825%2F3%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F65825%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++LISDARIA+%2C+LISDARIA+++(2022)+FAKTOR-FAKTOR+PENYEBAB+TIDAK+TERCAPAINYA+TARGET+PENERIMAAN+BEA+PEROLEHAN+HAK+ATAS+TANAH+DAN+BANGUNAN+(Penerimaan+Tahun+2016-2017+Di+Kota+Bandar+Lampung).++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F65825%2F