EFISIENSI, EFEKTIFITAS, DAN TRANSPARANSI PEMUNGUTAN PAJAK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN BPHTB (SIMBPHTB) ONLINE DI KABUPATEN MADIUN

KUSUMAWATI, FAHMA ANGGI (2019) EFISIENSI, EFEKTIFITAS, DAN TRANSPARANSI PEMUNGUTAN PAJAK DAERAH DENGAN PENGGUNAAN SISTEM INFORMASI MANAJEMEN BPHTB (SIMBPHTB) ONLINE DI KABUPATEN MADIUN. Other thesis, STIE MALANG KUCECWARA.

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2. Lembar pengesahan.pdf
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4. Riwayat hidup.pdf
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5. Ucapan terima kasih.pdf
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6. Abstrak.pdf
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7. Kata pengantar.pdf
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8. Daftar isi.pdf
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9. Daftar tabel.pdf
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10. Daftar gambar.pdf
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11. Bab I Pendahuluan.pdf
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12. Bab II Tinjauan pustaka.pdf
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13. Bab III Metode penelitian.pdf
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14. Bab IV Hasil penelitian dan pembahasan.pdf
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Abstract

vii ABSTRAK Dasar pengenaan BPHTB diatur dalam Peraturan Daerah Nomor 9 Tahun 2011. Sesuai dengan peraturan perundang-undangan yang berlaku tentang pemungutan BPHTB dan juga dalam hal pembangunan yang berkaitan dengan tanah dan bangunan di Kabupaten Madiun terus mengalami kemajuan. Dengan dialihkannya BPHTB menjadi pajak daerah, BPHTB turut mengambil bagian dalam memberikan kontribusi terhadap Pendapatan Asli Daerah. Tujuan penelitian ini untuk mengetahui dasar dan pelaksanaan pengenaan BPHTB di Kabupaten Madiun. Metode yang digunakan adalah penelitian deskriptif. Untuk memperoleh data yang diperlukan, peneliti melakukan kegiatan pengumpulan data dengan cara wawancara, dokumentasi, dan observasi. Hasil penelitian terhadap evaluasi pemungutan BPHTB sudah berjalan baik sesuai dengan prosedur peraturan Daerah. Kendala-kendala yang dihadapi yaitu kurangnya SDM pegawai Kabupaten Madiun dan juga wajib pajak memberikan data tidak sesuai dengan apa yang ada dilapangan. Sebaiknya pimpinan Badan Pendapatan Daerah Kabupaten Madiun meningkatkan kualitas SDM melalui pendidikan dan pelatihan, sosialisasi, perekrutan juga kerjasama. Kata kunci: Sistem Informasi Manajemen, Efisiensi, Efektifitas, Transparansi, BPHTB viii ABSTRAC The basis for the imposition of BPHTB is regulated in Regional Regulation Number 9 of 2011. In accordance with the applicable laws and regulations on collection of BPHTB and also in terms of development relating to land and buildings in Madiun Regency, it continues to progress. With the transfer of BPHTB to regional taxes, BPHTB also takes part in contributing to Regional Original Revenue. The purpose of this study was to determine the basis and implementation of the imposition of BPHTB in Madiun Regency. The method used is descriptive research. To obtain the required data, researchers conduct data collection activities by means of interviews, documentation, and observation. The results of the study on the evaluation of BPHTB collection have gone well in accordance with the Regional regulatory procedures. Constraints faced by the lack of human resources of Madiun Regency employees and also taxpayers provide data not in accordance with what is in the field. We recommend that the head of the Madiun Regency Regional Revenue Agency improve the quality of human resources through education and training, socialization, recruitment and collaboration. Keywords: Management Information Systems, Efficiency, Effectiveness, Transparency, BPHTB

Item Type: Thesis (Other)
Uncontrolled Keywords: Sistem Informasi Manajemen, Efisiensi, Efektifitas, Transparansi, BPHTB
Subjects: Akuntansi Keuangan Menengah > Akuntansi Pajak Penghasilan
Depositing User: Library STIE MCE
Date Deposited: 30 Jan 2020 03:33
Last Modified: 06 Jan 2021 04:06
URI: http://repository.stie-mce.ac.id/id/eprint/127

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