EVALUASI TERHADAP PEMBAYARAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA KPP PRATAMA JAKARTA TAMANSARI DUA

Abstract

The main source to finance the construction of infrastructures in Indonesia comes from the oil and gas sector , non-oil sector as well as taxes . Tax lot of its kind and one of the taxes paid by the taxpayer to the tax office is a tax on land and buildings which have been regulated by the government issued Law no. 12 of 1994 . UN object is land and buildings . This study aims to determine whether KPP Pratama Jakarta Tamansari Dua reached the UN target of payments and receipts by comparing the realization of the targets . To achieve these objectives , the authors used three research methods include observation , interviews and literature study methods . KPP Pratama Jakarta Tamansari Dua covers an area of Glodok , Pinangsia , Krukut and Keagungan . Based on the discussion, it can be concluded that Beginning in 1994/1995 , the result of the central government's acceptance of the United Nations by 10 % is distributed to all district / city , 6.5 % distributed equally to all area districts / towns and 3.5 % given as an incentive to district / city plans to achieve acceptance. The total amount of payments to the United Nations STO Castle Two has increased from 2010 sebesarRp . 19,467,890,712 and in 2011 was Rp . 19,653,772,659 whereas in 2012 of Rp . 20,905,708,200 . With the highest number of admissions in the village SPPT greatness as much as 3,294 in 2012 and the highest number of UN payments on Pinangsia village of Rp. 10,092,121,588 in 2012 . To achieve the set targets , then the KPP should always conduct socialization and counseling in order to continue abiding taxpayers to pay their tax obligations . Another way by issuing Forced and criminal sanctions for a deterrent effect for taxpayers who did not pay his tax obligations
Key word: Law no. 12 of 1994, Payment, Acceptance, Tax on Land and Building