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Journal : Journal of Trends Economics and Accounting Research

Evaluasi Pelaksanaan Pemungutan, Prosedur Pencatatan dan Monitoring Realisasi Penerimaan PBB-P2 Priyatna, Deddy; Suyanto, Umar Yeni; Singgih, Cuk Triono; Nataliawati, Rita; Dewi, Isna Ayu Safitri Kusuma
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1093

Abstract

This research aims to gain knowledge regarding how collection is carried out, recording procedures and monitoring the realization of PBB-P2 revenues in Lamongan Regency. This research was carried out at the Lamongan Regency Regional Revenue Agency. The method in this research uses qualitative methods using primary and secondary data sources obtained through documentation, observation and interviews. In data analysis, data reduction is used and data validation uses source, time and technique triangulation. Research results The implementation of PBB-P2 collection is effective, The recording procedure is systemized and uses the SiPaLin and Sakti applications, Monitoring activities have an influence on the realization of PBB-P2 revenue. In carrying out the collection, BAPENDA has opened an online payment service. The recording procedure is in line with PP No. 71 of 2010 concerning SAP, the recording system uses 2 software systems, namely SiPaLin and Sakti. Monitoring activities are carried out through feedback on the realization of revenues from sub-districts and also providing rewards/gifts to sub-district or village heads who successfully pay according to certain criteria and also providing fines for any late payment of PBB-P2 tax.
Co-Authors Achmad Ilham S Afifah Nur Rosyidah Afifah, Ulul Ahmad Khafid Alwi, Hadad Aminuyati Andayani, Aisyah Julia Ani, Mistri Annita Mahmudah Arfiana Dewi Arfiana Dewi Argik Fitro Magfiroh Ari Kamayanti Bayhaqi, Moh. Nauval Bayu Malikhul Askhar Berlyn Hakim, Mesra Cuk Trono Singgih Dewi, Isna Ayu Safitri Kusuma Diana Septiya Sari Didik Puji Wahyono Dwi Pertiwi Dwi Pratiwi Dwi Prayogo Elliv Hidayatul Lailiyah Fefty Nurul Aini Fefty Nurul Aini Galaharbang, Yanuangga Hakim, Mesra Berlyn Hidayati, Ema Hilda Julfi Hikmawan Hilda Julfi Hikmawan Indah Fauziah Indira , Irma Irma Indira Laelatul Zahro Latifatun Nisa Lilis Handayani Lutfi Sadewo M. Faza Ardichy Mamduc, Akrom Fahmi Maretha Anggraini Masadah Mas’adah, Mas’adah Ma’rufatur Rodhiyah Melisa Husniyyah Melisa Husniyyah Mesra Berlyn Haskim Mesra Surya Arifien Mohamad Fahmi Yusuf Mokhtar Sayyid Mokhtar Sayyid Munawaroh - Mu’ah Nikmah, Zahrotun Nur Aliyah Octaviani, Cindy Prananda , Azhira Presti Belinda Priyatna, Deddy Purwanti, Ika Putri Nur Sholekha Putri Sholehah, Natasya Eka Qosim Qosim Qosim qosim qosim, qosim Rachman, Fikri Nur Rina Sulistyowati Rina Sulistyowati Rizky Firdatin Nisa Rizky Firdatin Nisa Safitri, Erdila Yuni Saras Dewi Qomariah Sayyid Sayyid, Mokhtar Silfa Syabilatul Nabila Silvi Asrulyana Singgih, Cuk Triono Siti Musarofah Siti Musyarofah Siti Musyarofah Soemaryono Soemaryono, - Sulistiowati, Rina Sulistyowati, Rina Sutiani Sutiani Sutiani Suyanto Tiyawati, Sulis Tri Winarsih Umar Yeni Suyanto Wiratama, Dadang Wulandari, Rezah Sofia Yaumi , Sri Yaumi, Sri Yaumi, Sri Yayu Eka Sari Yulianita Kusumawati , Feni