REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X

Made Agus Kurniawan (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
Made Dwiratnadi (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)
A.A.N.B Dwirandra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.10.TAHUN 2017

This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.