ANALISIS PERBEDAAN NILAI JUAL OBJEK PAJAK SEBAGAI DASAR PENGENAAN PAJAK BUMI DAN BANGUNAN DI WILAYAH JAKARTA TIMUR KECAMATAN JATINEGARA

PUJI LESTARI, CAHYANI (2013) ANALISIS PERBEDAAN NILAI JUAL OBJEK PAJAK SEBAGAI DASAR PENGENAAN PAJAK BUMI DAN BANGUNAN DI WILAYAH JAKARTA TIMUR KECAMATAN JATINEGARA. D3 thesis, Universitas Negeri Jakarta.

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Abstract

CAHYANI PUJI LESTARI. 2010. 8323108378. Difference Analysis of Tax Object Sale Value For Tax Base Area Land and Building in East Jakarta District Jatinegara. The Diploma Program Accounting. Majoring in Accounting. Faculty of Economics. State University of Jakarta. Scientific aims to find out what are the basic differences in the Tax Object Sales Value imposition of tax on land and building in East Jakarta District Jatinegara. The method used in this study is a descriptive analysis method by collecting data through observation and interviews. Writing of the results it can be seen that the withdrawal of land and building tax as a local tax by the local government, in an effort to achieve fiscal decentralization can actually be implemented but with clear rules and proper conduct that does not harm people as offender taxpayers. And should the fiscal decentralization will be more beneficial to pay more attention to factors equal justice for all tax subjects. With a philosophy to interpret the above as well as the determination in accordance with the applicable tax regulations are expected to create a sense of equality and sameness that will improve the ability and willingness of taxpayers pay.

Item Type: Thesis (D3)
Additional Information: Pembimbing: Dra. Sri Zulaihati, M.Si
Uncontrolled Keywords: Land and Building Tax, Regional Autonomy
Subjects: Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Bisnis (Business)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting)
Teknologi dan Ilmu-Ilmu Terapan (Technology and Applied Science) > Manajemen (Management and Auxiliary Service) > Akuntansi (Accounting) > Akuntansi Perpajakan (Tax Accounting)
Divisions: Fakultas Ekonomi > D3 Akuntansi
Depositing User: Ahmad Afandi
Date Deposited: 23 Mar 2018 04:08
Last Modified: 23 Mar 2018 04:08
URI: http://repository.fe.unj.ac.id/id/eprint/3897

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