Skripsi

PROSEDUR PEMBEBASAN BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) BAGI MASYARAKAT BERPENGHASILAN RENDAH (MBR) PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG

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This final report aims to examine the procedure for the exemption of Duty on the Aquisition of Land and Building Rights (BPHTB) for low-income communities (MBR) at the Regional Revenue Agency of Palembang City. The study employs a descriptive method using direct observation during the internship period. The findings show that the BPHTB exemption procedure is carried out through several sturctured stages, including applicatio submission, document verification. and final determination and validation in accordance with applicable regulation. In general, the implementation has been in line with existing laws and regulations, altough several obstacles were identified, such as incomplete documentation and administrative adjustments that may effect the service process. Overall, the implementation of BPHTP exemption for MBR at the Regional Revenue Agency of Palembang City has been carried out effectively in supporting regional services.

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Detail Information

Series Title

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Call Number

T2010752026

Publisher

Palembang : Prodi Diploma III Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2026

Collation

xix, 99 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

343.040 7

Content Type

Text

Media Type

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Carrier Type

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Edition

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Subject(s)

Hukum Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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