DIAN PUSPA ASTARINI, 040317938 (2007) ANALISIS PENERIMAAN PBB DAN BPHTB UNTUK MENINGKATKAN PENDAPATAN DAERAH KABUPATEN SERANG TAHUN 2002-2006. Skripsi thesis, UNIVERSITAS AIRLANGGA.

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Abstract

Taxation reformation in 1984 made PBB became one of the most contributing tax for government's receipts. So did BPHTB which had officially became one of the Government's receipts in 1997. Regional autonomy era nowadays gives a bigger power for regional government to full and arrange each of its own regional revenues. Both PBB and BPHTB are central taxes that enjoyed more by the regional government. From 2002 until 2006, receipts of PBB and BPHTB at Kabupaten Serang was never beyond or even reached the receipts's plans before. The collections from PBB which was given to regional from central government was the collections of countries and cities. The collections is done through the PBB Intensification Team which is made based on Surat Keputusan Bupati Serang. Collections of BPHTB entangling PPAT/Notaris as a taxpayer facilitator. Based on the results of analysis, it can be concluded that there are a lot of problems in collecting PBB at countries and cities sectors, especially based on the main rules of groups book I and main rules of groups book II-V. There is a PBB collection's officer doing insincerity by not reporting taxpayer who already pays their taxes. There are also not enough officers in collecting PBB book II-V. Loose of supervision towards PPAT/Notaris reports. Those situations above could decrease the receipts of PBB and BPHTB. So that, it needed actions from Kabupaten Serang Regional Government to maximize receipts from PBB and BPHTB. The increase of PBB and BPHTB receipts will also increase the Kabupaten Serang Regional Government's revenues.

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