Skripsi

EFEKTIVITAS ADMINISTRASI PENGURANGAN POKOK PIUTANG PBB-P2 PADA TAHUN 2025 DI BADAN PENDAPATAN DAERAH KOTA PALEMBANG

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This final report aims to examine the administrative procedures of the PBB-P2 principal reduction, analyze its level of effectiveness, and identify the supporting and inhibiting factors in its implementation at the Regional Revenue Agency of Palembang City in 2025. The method used was direct observation during an internship at the Collection, Planning, and Regional Revenue Development Division, with data collected through observation, interviews, and documentation. Effectiveness was measured using Mahmudi's (2019) formula based on the application approval ratio. The results show that the administrative procedures have been carried out in a structured manner through seven stages, from the submission of applications to the delivery of Decision Letters to taxpayers. Of the 254 files processed throughout 2025, 218 files or 85.83% were approved and 36 files or 14.17% were rejected, placing the administrative effectiveness in the sufficiently effective category. Supporting factors include standardized procedures, ease of application access, and a thorough verification team. Inhibiting factors include a still-considerable rejection rate, uneven distribution of applications throughout the year, and dependence on large corporate taxpayers.

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Availability

Detail Information

Series Title

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Call Number

T2016302026

Publisher

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

Collation

xix, 88 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

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Edition

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Subject(s)

Prodi Diploma III Akuntansi
Keuangan dan Pajak Daerah

Specific Detail Info

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Statement of Responsibility

MI

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