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All Journal Formosa Journal of Applied Sciences (FJAS)
S. E. Mintalangi, Syermi
Unknown Affiliation
Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Analysis of Rural and Urban Land and Building Tax Collection and Accounting Recording (PBB-P2) in North Bolaang Mongondow Regency Salamun, Nurfazria; Sabijono, Harijanto; S. E. Mintalangi, Syermi
Formosa Journal of Applied Sciences Vol. 3 No. 3 (2024): March 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i3.8387

Abstract

Starting from the ratification of Article 28 of the Regional Law, it has the ability to collect PBB-P2 tax thanks to the 2009 Regional Tax and Levy Law. The transfer of PBB-P2 as a regional tax is expected to boost PAD, improve community services, perfect the APBD framework, and increase accountability and transparency in its implementation. . Determining the collection and documentation of PBB-P2 accounting is the aim of this research in Bolaang Mongondow Regency, North. This research uses descriptive qualitative methodology. The findings of this study indicate that although PBB-P2 tax collection as a whole, this institution functions efficiently and complies with relevant laws there are still a number of obstacles that hinder the process, one of which is the continued non-compliance and non-compliance of PBB-P2 taxpayers. lack of awareness of their tax obligations. PBB-P2, incorrect SPPT, relocation of taxpayers outside North Bolaang Mongondow Regency, and lack of personnel to supervise PBB-P2.
Co-Authors Harijanto Sabijono Salamun, Nurfazria