Skripsi

PROSEDUR PENERBITAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT) PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG

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This observation aims to discuss the procedures for issuing the Tax Due Notification Letter (SPPT) at the Regional Revenue Agency (Bapenda) of Palembang City. As the primary tool for collecting Rural and Urban Land and Building Tax (PBB-P2), an effective SPPT issuance process is crucial to achieve Local Genuine Revenue (PAD) targets. The data for this report were collected through direct observations during an internship, interviews with staff in the Land and Building Tax division, and a review of the applicable local tax regulations. The results show that the issuance cycle begins with data collection and updates using SPOP/LSPOP, followed by computerized mass assessment of the Tax Object Sale Value (NJOP), and concludes with verification by the Sub-district Head of Assessment and the Division Head. Although the workflow is clearly structured, its success still depends on staff accuracy to avoid data entry errors and timely distribution through sub-districts. In conclusion, Bapenda is advised to start shifting toward digital verification systems and automatic data synchronization to make tax services faster and more transparent.

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Detail Information

Series Title

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Call Number

T2010002026

Publisher

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

Collation

xviii, 87 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

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