Skripsi
PROSEDUR PERMOHONAN PENGURANGAN PAJAK BUMI DAN BANGUNAN TAHUN BERJALAN PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG
This final report discusses the procedure for applying for current-year Land and Building Tax (PBB) reductions at Regional Revenue Agency of Palembang City. The purpose of this report is to directly understand the process of applying for PBB reductions, administrative stages, and the implementation of regional tax services. The method used in this report is a descriptive method with data collection techniques through observation, interviews, and documentation during the internship period. The results show that the procedure for applying for PBB reductions has been carried out systematically in accordance with the applicable Standard Operating Procedures (SOP). The process begins with the submission of applications by taxpayers, followed by document verification, data input and analysis, validation, and the issuance of approval or rejection letters. Based on the analysis, the procedure has been implemented properly, orderly, effectively, and accountably, thereby providing service certainty for taxpayers and supporting the improvement of regional tax administration quality. Keywords: Procedure, PBB Reduction, Land and Building Tax, Regional Tax Services.
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