Skripsi

EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAERAH KOTA PALEMBANG

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Penilaian

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This study aims to evaluate the payment services of Land and Building Tax (PBB) at the Regional Revenue Agency of Palembang City. PBB is one of the main sources of Regional Original Revenue (PAD) that plays a crucial role in supporting development and public services in Palembang City. However, the realization of PBB revenue has not fully met the targets set annually. The identified problems include delays in delivering the Tax Due Notification Letter (SPPT), data inaccuracies, low public awareness in paying taxes, and taxpayers who postpone or fail to make payments. The evaluation is conducted to assess the effectiveness of the services provided, identify the obstacles encountered, and provide recommendations to improve the performance of PBB payment services. The study results indicate the need for increased socialization, updates to the administrative system, and digital- based service innovations to enhance taxpayer compliance and optimize PBB revenue. With continuous improvements, it is expected that PBB payment services in Palembang City can operate more effectively and contribute optimally to regional development.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507006311	T185324	T1853242025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1853242025

Publisher

Palembang : Prodi Diploma III Akuntansi Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xiii, 73 hlm.; ilus.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

other (computer)

Edition

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Subject(s)

Akuntansi Perpajakan
Prodi Diploma III Akuntansi

Specific Detail Info

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Statement of Responsibility

MI

Other version/related

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