Published: 2023-08-01
Analisis Sistem Dan Prosedur Pemungutan Pajak Bumi Dan Bangunan (PBB) Di Kecamatan Malangbong Kabupaten Garut
DOI: 10.35870/jemsi.v9i4.1245
Dian Anita, Wahyu Mubarok
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Dian Anita:
Universitas Teknologi Digital
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Wahyu Mubarok:
Universitas Teknologi Digital
Abstract
Tujuan dari penelitian ini adalah untuk menganalisis sistem dan prosedur pemungutan pajak bumi dan bangunan (PBB) di Kecamatan Malangbong. Penelitian ini dilakukan menggunakan metode deskriptif kualitatif dimana sumber data penilitian ini berdasarkan data yang di berikan oleh pihak Kecamatan Malangbong baik berupa data fisik maupun dari hasil wawancara langsung dengan pihak terkait. Berdasarkan hasil penelitian yang dilakukan bahwa sistem dan prosedur pemungutan pajak bumi dan bangunan di Kecamatan Malangbong menggunakan sistem jemput bola, dimana para petugas pemungut datang secara door to door ke para wajib pajak. Namun, untuk pembayarannya bisa dilakukan secara mandiri oleh pihak wajib pajak melalui bank pemerintah atau bisa menitipkan melalui petugas pemungut di desa atau kecamatan.
Keywords
Pajak Bumi dan Bangunan (PBB), Sistem dan Prosedur Pemungutan
Article Information
This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 9 No. 4 (2023)
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Section: Articles
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Published: 2023-08-01
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License: CC BY 4.0
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Copyright: © 2023 Authors
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DOI: 10.35870/jemsi.v9i4.1245
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