Skripsi

PROSEDUR VERIFIKASI DAN VALIDASI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI BAPENDA KOTA PALEMBANG

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Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) is one of the sources of Regional Original Revenue (PAD) that plays an important role in financing regional development. In its implementation, BPHTB collection applies a self assessment system, which means that the government gives trust to taxpayers to independently calculate, pay, and report their tax liabilities. However, in practice, there are still several obstacles, such as errors in data entry, discrepancies in transaction values, and delays in administrative processes.This study aims to examine the procedures for verification and validation of BPHTB at the Regional Revenue Agency (Bapenda) of Palembang City. The methods used in this study are direct observation and interviews The results show that the BPHTB verification and validation procedures have been carried out systematically, starting from the registration stage, payment, document examination, data verification, to validation through the E-BPHTB system. The verification and validation procedures of BPHTB at the Regional Revenue Agency of Palembang City have been implemented systematically and in accordance with applicable regulations. However, their implementation still faces several obstacles that affect the effectiveness and efficiency of the process. Therefore, improvement efforts are needed through enhancing service quality, increasing taxpayer understanding, and optimizing supporting systems so that the implementation of BPHTB verification and validation can run more optimally.

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Detail Information

Series Title

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Call Number

T2015352026

Publisher

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

Collation

xviii, 85 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

336.207

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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