Prosedur Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Melalui E-commerce (Studi Kasus Di Badan Pendapatan Asli Daerah)

Fasya, Nurwana (2022) Prosedur Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Melalui E-commerce (Studi Kasus Di Badan Pendapatan Asli Daerah). Undergraduate thesis, Politeknik Negeri Bengkalis.

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Abstract

This study aims to determine PBB-P2 payment procedures through e-commerce. The type of research used is qualitative research using qualitative descriptive methods. Data collection techniques by means of documentation and interviews. This research was conducted at Bapenda Bengkalis Regency. The results of this study indicate the acceptance of PBB-P2 before and after the payment of PBB-P2 through e-commerce. Based on the results of the study, it shows that payment procedures through e-commerce must go through a data collection process, service to payment. Bengkalis Regency PBB-P2 receipts before and after payments via e-commerce have never reached the target set by the Bengkalis Regency government. PBB-P2 revenue is influenced by public awareness in paying taxes. As for tax receipts after payment through e-commerce, there was an increase in PBB-P2 revenues even though the receipts did not come from payments through e-commerce. The obstacle in implementing PBB-P2 payments through e-commerce lies in the knowledge of the taxpayer and the network.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsEmailNIDN/NIDK
Thesis advisorNurhazana, Nurhazanahazanabe.15@gmail.comNIDN1015098003
Uncontrolled Keywords: Rural and Urban Land and Building Tax, Procedure, E-commerce.
Subjects: 550 ILMU EKONOMI > 560 ILMU EKONOMI > 565 Perpajakan
Divisions: Jurusan Administrasi Bisnis > Sarjana Terapan Akuntansi Keuangan Publik > TUGAS AKHIR
Depositing User: Akuntansi Keuangan Publik A
Date Deposited: 06 Sep 2022 16:08
Last Modified: 19 Sep 2022 11:12
URI: http://eprints.polbeng.ac.id/id/eprint/6930

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