Hasil Pencarian  ::  Simpan CSV :: Kembali

Hasil Pencarian

Ditemukan 192634 dokumen yang sesuai dengan query
cover
Siahaan, Raymond Firman
"Penelitian ini bertujuan untuk mengusulkan langkah optimalisasi penerapan Peraturan Pemerintah Nomor 46 Tahun 2013 dalam rangka mengatasi potential loss penerimaan pajak dengan melakukan analisis faktor yang menyebabkan rendahnya kepatuhan perpajakan wajib pajak UMKM dan mengusulkan upaya yang relevan untuk meningkatkan kepatuhan wajib pajak atas kewajiban perpajakannya. Metode Penelitian yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Studi kasus dilakukan pada Direktorat Jenderal Pajak DJP , Kementerian Keuangan Republik Indonesia.
Hasil Penelitian dengan menggunakan slippery slope framework menunjukkan bahwa rendahnya kepatuhan wajib pajak dalam hal ini voluntary tax compliance disebabkan oleh rendahnya kepercayaan wajib pajak khususnya sikap moral terhadap Direktorat Jenderal Pajak sebagai otoritas pajak. Direktorat Jenderal Pajak telah melakukan upaya untuk meningkatkan voluntary tax compliance dengan melakukan penyuluhan melalui pola pembinaan usaha wajib pajak yang disebut dengan business development services BDS . Dalam pelaksanaannya, BDS yang dilaksanakan oleh DJP ternyata belum optimal dalam meningkatkan voluntary tax compliance, hal ini disebabkan oleh kepercayaaan masyarakat atas DJP belum dapat ditingkatkan secara optimal melalui program BDS. Terhadap adanya permasalahan tersebut.
Penelitian ini menyarankan DJP untuk melakukan pembaharuan dengan mengkombinasikan program BDS dengan strategi marketing yang telah teruji sukses sejak abad 18 SM yaitu AIDA Attention, Interest, Desire dan Action . Dengan kombinasi BDS dan AIDA social marketing maka setiap tahapan perilaku dari objek BDS mulai dari perhatian/ kesadaran atas adanya Program BDS, ketertarikan atas implementasi dari program BDS, keinginan untuk mengetahui kewajiban perpajakan karena telah merasa dibantu dalam mengembangkan usahanya, hingga memutuskan untuk melakukan aksi dengan membayar Pajak PP. 46 karena adanya rasa percaya terhadap dapat dipantau dengan pendampingan secara berkelanjutan dan terus menerus sehingga BDS dapat berjalan secara optimal dan efektif dalam meningkatkan voluntary tax compliance yang berdampak positif pada penerimaan pajak.

This study aims to propose the steps for optimizing the implementation of Government Regulation No. 46 of 2013 in order to overcome the potential loss of tax revenue by conducting analysis of factors that cause low tax compliance of Micro, Small and Medium Enterprises MSME taxpayers. It also proposes relevant efforts to improve taxpayer compliance with taxation obligations. The research method used was qualitative method with case study approach. A case study was conducted at the Directorate General of Taxes DGT , Ministry of Finance of the Republic of Indonesia.
The results of research using slippery slope framework and interviews show that low taxpayer compliance or voluntary tax compliance in this case is caused by the low taxpayers trust especially moral attitude toward DGT as tax authority. Efforts to increase voluntary tax compliance have been made by the Directorate General of Taxes by conducting counseling with taxpayer coaching pattern through business development services BDS . In practice, BDS implemented by DGT has not been optimal in increasing voluntary tax compliance. This is caused by public confidence in DGT cannot be optimally enhanced through BDS program.
Regarding this problem, this research suggests DGT to update by combining BDS program with marketing strategy that has been tested successfully since 18th century BC called AIDA Attention, Interest, Desire and Action . With combination of BDS and AIDA social marketing, every behavior stage of BDS objects start from awareness of BDS Program, interest in the Implementation of BDS program, the desire to know the taxation obligations as they have been assisted in developing the business, decide to take action by paying the Government Regulation No. 46 Tax because BDS program is able to monitor the objects with ongoing assistance. As a result, BDS can run optimally and effectively in increasing voluntary tax compliance which has positive impacts on tax revenue.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
cover
Tri Joko Suranto
"Pencapaian target penerimaan pajak oleh otoritas pajak antara lain dilakukan dengan menggunakan pola extra effort melalui kebijakan penggalian potensi pajak berbasis profil Wajib Pajak. Penelitian ini bertujuan untuk (1) mengetahui pengaruh penggalian potensi pajak berbasis profil Wajib Pajak Badan terhadap peningkatan penerimaan pajak, (2) mengetahui optimalitas hasil penggalian potensi pajak berbasis profil Wajib Pajak badan. Pendekatan pada penelitian ini menggunakan penelitian kuantitatif-kualitatif yaitu analisis kuantitatif yang didukung uraian dari data kualitatif. Dengan menggunakan data pembayaran wajib pajak penentu penerimaan, data extra effort, dan hasil wawancara dengan pihak terkait.
Hasil penelitian menunjukkan (1) adanya hubungan positif antara penggalian potensi pajak berbasis profil Wajib Pajak dengan peningkatan penerimaan pajak, karena dengan menggunakan profil Wajib Pajak penggalian potensi pajak dapat dilakukan secara comprehensive, sehingga memberikan hasil lebih maksimal, (2) penggalian potensi pajak berbasis profil Wajib Pajak yang dilakukan KPP belum memberikan hasil yang optimal karena target extra effort untuk tiga tahun yang diteliti tidak pernah tercapai.

Achievement the tax revenue target by tax authorities among others, performed by using the pattern through the extra effort of potential tax policy based taxpayers profile. Using data the payment acceptance determinants tax payers, an extra effort of data, and interviews, this research to (1) determine the effect of potential tax based profile corporate taxpayers on increased tax revenue; (2) determine the optimality results potential tax excavation based profile corporate taxpayers. This research use approach quantitative-qualitative that is quantitative analysis supported by qualitative data.
The Research results (1) showed of the positive relationship between tax excavation based profile corporate taxpayers with increase in tax revenue, due to the use profiles of potential taxpayers can be done in a comprehensive, so as to provide maximum results, (2) tax excavation based profile taxpayers the tax office do not provide optimal result because target extra effort for three years under research never unattainable.
"
Jakarta: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2014
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
cover
Ana Putri Nugraheni
"Pajak reklame merupakan salah satu objek pajak daerah yang menjadi sumber penerimaan Pendapatan Asli Daerah Kota Bekasi. Potensi yang ada dari pajak reklame di Kota Bekasi jumlahnya cukup besar, dalam beberapa tahun terakhir penerimaan pajak reklame di Kota Bekasi tidak pernah mencapai target penerimaan yang diharapkan. Kondisi ini masih tetap terjadi sampai dengan tahun ini Tidak tercapainya target realisasi pajak reklame di Kota Bekasi didasari karena adanya faktor penghambat dalam melakukan penerimaan pajak reklame secara optimal.
Penelitian ini bertujuan untuk menganalisis faktor penyebab rendahnya realisasi penerimaan pajak reklame serta menganalisis strategi yang dilakukan pemerintah dalam upaya optimalisasi penerimaan pajak reklame. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kualitatif. Dalam rangka optimalisasi penerimaan pajak reklame tersebut, pemerintah Kota Bekasi memiliki beberapa strategi yang digunakan untuk membantu melakukan pencapaian target pajak reklame. Strategi yang akan dilakukan disesuaikan dengan faktor faktor yang menghambat proses penerimaan selama ini di Kota Bekasi.

Advertisement Billboard Tax is one of the Local Tax object which is become the source of the original local revenue. The potency from this entertainment tax have such a big potency in Bekasi City, however in this last few years the tax revenue in Bekasi City can never achieve the revenue target as expected. This condition still happening until this year. The unfulfilled target of this advertisement tax in Bekasi City is based on some factors in taxing the advertisement tax revenue optimally.
This research aims to analyze the factors causes low level of billboard tax revenue and what strategy that government do The approach that was used in this research that is a qualitative approach The approach that used in this research it is a qualitative approach In order to optimize the advertisement tax revenue, Bekasi City government has several strategies used to achieve the target of advertisement tax. The strategy that government choose will be adjusted to the factors that hamper the administration process of advertisement tax in the city of Bekasi.
"
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2017
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
cover
Achmad Sam Ani
"Pajak daerah merupakan salah satu komponen penyusun Penerimaan Asli Daerah yang menjadi andalan di Kabupaten Bantul. Pajak yang kewenangan dalam pemungutannya dilimpahkan kepada Kabupaten Bantul salah satunya adalah pajak parkir. Meningkatnya jumlah kendaraan bermotor yang diikuti dengan peningkatan tempat-tempat wisata di Kabupaten Bantul dari tahun 2010-2016 menyebabkan potensi penerimaan pajak parkir meningkat, namun pertumbuhan realisasi pajak parkir menurun sejak tahun 2014. Skripsi ini membahas tentang evaluasi pemungutan pajak parkir di Kabupaten Bantul.
Tujuan penelitian ini adalah menganalisis evaluasi pemungutan pajak parkir di Kabupaten Bantul. Pendekatan penelitian yang digunakan dalam penelitian ini adalah pendekatan post-positivist dengan jenis penelitian deskriptif serta metode pengumpulan data berupa studi kepustakaan dan studi literatur.
Berdasarkan teori evaluasi yang dikemukakan oleh Dunn, hasil penelitian menunjukan bahwa pemungutan pajak parkir di Kabupaten Bantul masih perlu dilakukan evaluasi. Hal ini dikarenakan dari kedua kriteria yang diteliti, baik dari kriteria efektivitas dan responsivitas yang dikemukakan oleh Dunn tidak berhasil terpenuhi, sehingga evaluasi pemungutan pajak parkir menjadi perlu untuk dilakukan.

Local tax is one of the components of the Regional Original income , which is the mainstay in Bantul district. Taxes which authoritiy in the collection are delegated to the District of Bantul on of which is the parking tax. The increasing number of vehicles followed by increasing tourist attractions in Bantul District from 2010 2016 causing the potential for increasing parking tax revenues, but the growth in realization of the parking tax decreased since 2014.
This thesis discusses the evaluation of parking tax collection in Bantul regency. The purpose of this study is to analyze the evaluation of parking tax collection in Bantul regency. The research approach used in this research is post positivist approach with descriptive research type and data collection method in the form of literature study and literature study.
Based on the evaluation theory proposed by Dunn, the results showed that parking rsquo s tax collection in Bantul Regency is still need to be evaluated. This is because by both criterias studied, both of the effectiveness and responsiveness criteria proposed by Dunn have not been successfully fulfilled, so the evaluation of parking tax collection becomes necessary.
"
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2017
S-Pdf
UI - Skripsi Membership  Universitas Indonesia Library
cover
Sigit Setiawan Ariwibowo
"Establishment of modern tax office is part of efforts to increase tax revenues through increase in publics' trust to the tax administration system. Meanwhile tax audit is carried to identify whether the Taxpayer has performed their taxes obligation according to legislation. This research will test the effect of establishment of modern tax office. The test is to identify whether the effect of both independent variables are carried out jointly or partially. This research adopted survey method, carried out by disseminating questionnaires to three respondent groups namely: Taxpayer, tax consultant and tax officer. Sampling method used was non-probability sampling, namely incidental sampling technique. Data gained were analyzed by using double regression. Data analysis already carried out indicates that there is significant effect of variable of establishment of modem tax office and tax audit on tax revenues attainment program, both jointly and partially. Comparison of both independent variables of this research indicates that the establishment of modern tax office has greater effect than the tax audit.
Based on this research finding, it is recommended that in the subsequent research, test should be made other variables that may affect variables of tax revenues attainment program. Other variables presumably having effect are among others: macro economic situation, socialization by the Directorate General of Taxes, perception to benefit of paying taxes etc. Based on this research finding, it is also recommended that in application at field, it is necessary to pay greater attention to aspects of increase in tax audit effectiveness. This recommendation is based on the research revealing that tax audit's contribution is not yet as great as that provided by the establishment of modern tax office. There should be greater attention to tax audit aspect, to increase compliance of the Taxpayer in performing their taxes obligation. Increase in compliance of Taxpayers will provide more optimum implementation of tax revenues attainment program."
Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2006
T21608
UI - Tesis Membership  Universitas Indonesia Library
cover
Fadhil Aryo Bimo
"Pembebasan Pajak Kendaraan Bermotor merupakan sebuah insentif bagi Perwakilan Negara Asing di suatu negara sesuai dengan amanah Konvensi Wina tahun 1961 yang dimana harus memenuhi asas resiprositas. Hal tersebut menjadi fasilitas diplomatik yang dimiliki oleh Perwakilan Negara Asing. Meskipun Pajak Kendaraan Bermotor merupakan salah satu potensi penerimaan pajak daerah terbesar di Jakarta, kebijakan pemberian pembebasan tersebut menjadi kelaziman hubungan internasional dan setiap negara harus memberlakukan kebijakan tersebut. Dengan adanya kebijakan ini, diharapkan hubungan antar negara Republik Indonesia dengan negara lain seperti Malaysia dapat terjaga dengan baik. Penelitian ini memfokuskan pada kendala dalam implementasi kebijakan pemberian pembebasan Pajak Kendaraan Bermotor terhadap Perwakilan Negara Asing di Jakarta. Penelitian ini dilakukan dengan menggunakan pendekatan kualitatif dan termasuk ke dalam jenis penelitan deksriptif dengan teknik pengumpulan data berupa wawancara mendalam dan studi literatur. Hasil penelitian menunjukan bahwa dalam implementasi kebijakan pemberian pembebasan Pajak Kendaraan Bermotor terhadap Perwakilan Negara Asing di Jakarta, di samping bebas dari segala jenis pajak, ternyata PNA tidak bebas dari biaya administrasi penerbitan surat-surat kendaraan yang termasuk dalam Penerimaan Negara Bukan Pajak yang dikenakan oleh Korlantas dan PNA wajib membayar biaya tersebut. Dalam proses implementasi kebijakan, jika terdapat kendala prosesnya dapat menghabiskan waktu sekitar 30-45 hari kerja yang seharusnya dapat diselesaikan dalam waktu kurang dari satu bulan kerja. Faktor dari kendala-kendala tersebut bersifat administratif dan organisasional.

Motor Vehicle Tax Exemption is an incentive for Foreign Representatives in a country in accordance with the mandate of the 1961 Vienna Convention which must fulfill the principle of reciprocity. This becomes a diplomatic facility owned by a Foreign Representative. Although Motor Vehicle Tax is one of the biggest potential local tax revenues in Jakarta, the policy of granting such exemptions is the norm of international relations and each country must implement the policy. With this policy, it is expected that relations between the Republic of Indonesia and other countries such as Malaysia can be maintained. This research focuses on the constraints in the implementation of the policy of granting Motor Vehicle Tax exemption to foreign country representatives in Jakarta. This research is conducted using a qualitative approach and included in the type of descriptive research with data collection techniques in the form of in-depth interviews and literature studies. The results showed that in the implementation of the policy of granting motor vehicle tax exemption to foreign representatives in Jakarta, besides being free from all types of taxes, it turned out that the foreign representatives were not free from the administrative costs of issuing vehicle documents, included as Non-Tax Revenues and exempted by Korlantas. Thus, the foreign representatives must pay the fee. In the process of implementing the policy, if there are obstacles the process can take around 30-45 working days which should be completed in less than one month of work. The factors of these obstacles are administrative and organizational."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2018
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
cover
Armela Kurnialistyani
"ABSTRAK
Penelitian ini membahas hasil analisis kegiatan Extra Effort perpajakan melalui tindakan pengawasan, pemeriksaan, penagihan, ekstensifikasi, dan penyidikan dengan tujuan untuk mengetahui permasalahan terkait upaya tersebut dalam meningkatkan penerimaan pajak. Teknik pengumpulan data dilakukan melalui studi dokumen laporan pengawasan penerimaan pajak dan wawancara untuk mengkonfirmasi data hasil olahan. Kegiatan Extra Effort perpajakan melalui tindakan pengawasan, pemeriksaan, penagihan, dan ekstensifikasi belum optimal dan masih banyak potensi yang bisa digali dari tindakan pengawasan untuk meningkatkan penerimaan pajak. Kegiatan penyidikan sudah optimal dalam persentase pencapaiannya tetapi jumlah rupiahnya belum secara signifikan membantu meningkatkan penerimaan pajak.

ABSTRACT
This research discusses the analysis of Extra Effort in Taxation through Supervisory, Audit, Collection, Extensification, and Investigation with the aim to know the problem of the effort to increase the tax revenue. The technique of data collection is done with documentation studies and interview to confirm the main data. Extra Effort in Taxation through Supervisory, Audit, Collection, Extensification are not optimal yet because there are still many potential to explore. For the opposite, the investigation activities were optimal in the percentage of the achievement but the amount of Rupiah has not significantly increase the tax revenue."
2016
T-Pdf
UI - Tesis Membership  Universitas Indonesia Library
cover
Mohammad Fahryan Joova Pahlevi Daryanto
"Pajak parkir di Kota Bogor selama masa pandemi mengalami penurunan yang sangat drastis. Penurunan tersebut mencapai 50% dari penerimaan sebelum di masa pandemi. Salah satu untuk mengatasi penurunan tersebut pemerintah Kota Bogor melakukan strategi optimalisasi penerimaan pajak parkir di Kota Bogor selama masa pandemi dengan tujuan meningkatkan penerimaan pajak parkir dan mengatasi penurunan penerimaan pajak parkir yang tersebut berkelanjutan. Penelitian ini merupakan penelitian dengan pendekatan post positivist dengan teknik pengumpulan data melalui wawancara mendalam dengan teknik analisis data kualitatif. Hasil penelitian menunjukan selama masa pandemi Pemerintah Kota Bogor menerapkan strategi berupa Perluasan basis penerimaan, memperkuat proses pemungutan, Meningkatkan pengawasan, meningkatkan efisiensi administrasi, Meningkatkan kapasitas penerimaan melalui perencanaan yang lebih baik. Untuk strategi memperkuat proses pemungutan Pemerintah Kota Bogor belum mengeluarkan kebijakan karena masih dalam tahap kajian. Berikutnya faktor yang mempengaruhi adanya kebijakan tersebut diantaranya: penurunan penerimaan pajak parkir, kepatuhan dan kesadaran Wajib Pajak Parkir, dan peningkatan persaingan usaha di Kota Bogor melalui penyesuaian tarif. Kebijakan-kebijakan tersebut dapat mengoptimalkan penerimaan pajak parkir di Kota Bogor.

The decline in parking tax receipts in Bogor City during the pandemic experienced very drastic decline. The decline reached 50% of receipts before the pandemic. One of the ways to overcome this decline is the Bogor City government carrying out a strategy of optimizing parking tax revenues in Bogor City during the pandemic to increase parking tax revenues and decrease parking tax revenues on an ongoing basis. This research is a post-positivist approach with data collection techniques through in-depth interviews with qualitative data techniques. The results showed that during the pandemic the Bogor City Government implemented strategies in the form of necessary basic receipts, strengthening the collection process, increasing supervision, increasing administrative efficiency, and increasing revenue capacity through better planning. To strengthen the voting process, the Bogor City Government has not issued a policy because it is still in the study stage. The following factors that influence the policy include a decrease in parking tax revenues, compliance and awareness of Parking Taxpayers, and business competition in Bogor City through tariff adjustments. So that these policies can optimize parking tax revenues in the city of Bogor."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2022
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
cover
Victoria Maharani
"Penelitian ini ingin melihat seberapa besar kontribusi transaksi lelang tanah dan/atau bangunan terhadap penerimaan pajak Indonesia selama lima tahun terakhir, bagaimana tren penerimaan pajak dari transaksi lelang tanah dan/atau bangunan selama lima tahun terakhir dan apa yang menyebabkan terjadinya tren tersebut, serta upaya yang dilakukan DJKN untuk meningkatkan transaksi lelang agar dapat meningkatkan penerimaan perpajakan. Hasil dari penelitian ini adalah, ternyata selama lima tahun terakhir ini lelang tanah dan/atau bangunan hanya memberikan kontribusi yang kecil terhadap penerimaan pajak. Kemudian selama lima tahun terakhir penerimaan pajak dari lelang tanah dan/atau bangunan mengalami tiga kali tren turun dan mengalami satu kali tren naik.

This research wants to see how much the contribution of land and or building auction to Indonesia's tax revenue for the last five years, how's the trend of tax revenue from land and or building auction for the last five years and what are the causes of that trend, also the efforts that DJKN does to increase the auction transactions so it could increase the tax revenue. The results of this research are, it turns out that for the last five years land and or building auction only gives small contribution to tax revenue. And then for the last five years, the tax revenue from land and or building auction have downtrend three times and rising trend one time.
"
Depok: Fakultas Ekonomi dan Bisnis Universitas Indonesia, 2017
S67282
UI - Skripsi Membership  Universitas Indonesia Library
cover
Bagas Aria Dewa
"Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu penerimaan pajak potensial di Kota Depok. Hal tersebut dibuktikan dengan jumlah melihat tingginya penduduk migrasi masuk dan proyeksi jumlah penduduk. Skripsi ini membahas tentang hambatan yang dihadapi dalam proses pemungutan PBB-P2 di Kota Depok dan upaya dalam mengoptimalkan penerimaan PBB-P2. Penelitian ini menggunakan pendekatan post-positivist dengan teknik pengumpulan data kualitatif. Hasil dari penelitian ini menerangkan bahwa dalam proses pemungutan PBB-P2 di Kota Depok, BKD Kota Depok menemukan sejumlah hambatan berupa tingginya tingkat penunggakan atau piutang atas PBB-P2 dan kurangnya sumber daya manusia baik secara kualitas maupun kuantitas. Untuk mengoptimalkan penerimaan PBB-P2, BKD Kota Depok melakukan upaya intensifikasi dan ekstensifikasi. Intensifikasi dilakukan dengan memperluas basis penerimaan melalui pemutakhiran NJOP secara rutin; memperkuat proses pemungutan melalui perubahan tarif dan percepatan peraturan pelaksana yang mengatur teknis PBB-P2; meningkatkan pengawasan melalui pemeriksaan lapangan secara mendadak, penerapan sanksi, penerbitan STP, penerbitan Surat Teguran, serta pemasangan plang penunggakan PBB-P2; efisiensi administrasi dan menekan biaya pemungutan melalui pelayanan administrasi dan pembayaran PBB-P2 secara online melalui e-PBB dan e-STTP; meningkatkan kapasitas penerimaan melalui koordinasi dengan instansi pemerintahan lain. Upaya ekstensifikasi dilakukan dengan melakukan sosialisasi dan edukasi kepada masyarakat, serta pemberian stimulus berupa penghapusan sanksi administrasi atas keterlambatan pembayaran PBB-P2
.Land and building tax (PBB-P2) is one of the potential tax revenues in Depok City. This is evidenced by the high number of in-migrants and the projected population. This thesis discusses the obstacles faced in collecting land and building Tax in Depok City and efforts to optimize the revenue of land and building Tax. This research uses a post-positivist approach with qualitative data collection techniques. The results of this study explain that in the process of collecting PBB-P2 in Depok City, the BKD found several obstacles in the form of a high level of arrears or receivables on PBB-P2 and a lack of human resources both in quality and quantity. To optimize PBB-P2 revenue, the BKD of Depok City has made intensification and extensification efforts. Intensification is carried out by expanding the revenue base through regular updating of NJOP; strengthening the collection process through tariff changes and acceleration of implementing regulations governing technical PBB-P2; improving supervision through unannounced field checks, application of sanctions, issuance of STP, issuance of Letter of Reprimand, and installation of PBB-P2 arrears signs; administrative efficiency and reducing collection costs through online PBB-P2 administration and payment services through e-PBB and e-STTP; increasing revenue capacity through coordination with other government agencies. Extensification is carried out by conducting outreach and education to the community and providing stimulus in the form of eliminating administrative sanctions for late payment of PBB-P2."
Depok: Fakultas Ilmu Administrasi Universitas Indonesia, 2024
S-pdf
UI - Skripsi Membership  Universitas Indonesia Library
<<   1 2 3 4 5 6 7 8 9 10   >>