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All Journal Jurnal Akuntansi Syariah (JAkSya)
Elsa Fitri Amran
UIN Mahmud Yunus Batusangkar
Economics, Econometrics & Finance

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ANALISIS KINERJA PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI NAGARI PANINJAUAN Fitri Yenni; Desi Farina; Nita Fitria; Elsa Fitri Amran
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8677

Abstract

Pokok permasalahan dalam penelitian ini adalah bagaimana kinerja pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan, serta kendala atau rintangan kinerja yang dihadapi kolektor pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Nagari Paninjauan. Tujuan penelitian ini adalah Untuk mengetahui kendala atau rintangan kinerja yang dihadapi Kolektor Pajak dalam pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), dan menganalisis bagaimana Kinerja Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan di Nagari Paninjauan. Jenis penelitian yang penulis gunakan adalah penelitian lapangan dengan metode kualitatif. Teknik pengumpulan data yang digunakan adalah melalui wawancara dan dokumentasi. Teknis analisis data yang dilakukan secara deskriptif kualitatif, kemudian diuraikan serta melakukan klasifikasi terhadap aspek masalah tertentu dan memaparkan melalui kalimat yang efektif. Hasil penelitian menunjukkan bahwa kinerja petugas dalam pelaksanaan pemungutan pajak bumi dan bangunan perdesaan dan perkotaan di Nagari Paninjauan belum dilaksanakan secara efektif dimana masih terdapat petugas pemungut pajak yang belum dapat melaksanakan tugasnya dengan maksimal, belum jelasnya jadwal pemungutan pajak bumi dan bangunan yang dilakukan oleh petugas pajak, petugas pajak sering menunda dalam penyebaran SPPT, kurangnya sosialisasi yang dilakukan petugas pajak terkait kepemilikan data tanah, kurangnya pengetahuan mengenai pajak dari pihak wajib pajak maupun petugas pajak.
analysis of Fixed Asset Management at the Regional Financial Board (BKD) of Tanah Datar district Nurhaliza Nurhaliza; Elsa Fitri Amran
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 1 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i1.8691

Abstract

Fixed assets are tangible assets that have a useful life of more than 12 (twelve) months to be used in government activities or utilized by the general public. Regional asset management is part of regional financial management covering all activities covering needs planning and budgeting, procurement, use, utilization, security and maintenance, appraisal, transfer, destruction, write-off, administration, and development, supervision and control. The management of fixed assets at the Regional Financial Board (BKD) of Tanah Datar Regency needs to be carried out properly and optimally in order to achieve good fixed asset management. The Tanah Datar Regency Regional Financial Board has several obstacles in carrying out administration, namely in carrying out capital expenditures related to fixed assets because in that year the Tanah Datar Regency Regional Financial Board did not record the time the capital expenditure process occurred. The purpose of this study was to find out whether the management of fixed assets is in accordance with Permendagri No.19 of 2016 at the Regional Financial Board (BKD) of Tanah Datar Regency. The type of research that the researchers did was field research with a qualitative approach. The data sources that researchers use are primary data sources and secondary data sources. Data collection techniques used are interviews and documentation. The results of the research conducted by the author can be concluded that the management of fixed assets carried out by the Regional Finance Agency (BKD) of Tanah Datar Regency as a whole has been carried out properly and is in accordance with Permendagri No.19 of 2016.Keywords: Asset, Fixed Asset, Management
Co-Authors Desi Farina Fitri Yenni Nita Fitria Nurhaliza Nurhaliza