Tata Cara Perhitungan, Pemungutan dan Pelaporan Pajak Mineral Buan Logam dan Batuan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kabupaten Lembata

Blolok, Maria Irene Timu (2022) Tata Cara Perhitungan, Pemungutan dan Pelaporan Pajak Mineral Buan Logam dan Batuan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kabupaten Lembata. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Salah satu sumber Pendapatan Asli Daerah.(PAD) adalah Pajak Daerah. Pajak Mineral dan Batuan non logam merupakan salah satu pendapatan pajak daerah. Penelitian ini bermaksud untuk untuk Mengetahui tata cara perhitungan, pemungutan serta pelaporan pajak mineral dan batuan non logam sebagai sumber pendapatan asli daerah dan untuk mengetahui apakah perhitungan, pemungutan serta pelaporan pajak mineral dan batuan non logam telah sesuai dengan ketentuan perpajakan yang berlaku. Penelitian ini menggunakan metode deskriptif kuantitatif dimana data yang digunakan adalah data sekunder. Penelitian ini dilakukan di Badan Pendapatan Daerah (Bapenda) Kabupaten Lembata. Hasil penelitia ini menunjukkan bahwa Dalam perhitungan Pajak Mineral dan Batuan Non Logam dilakukan dengan dua cara yakni Laporan Penggunaan Material (LPM) dan Rencana Anggaran Biaya (RAB). Untuk Pemungutan Pajak Mineral dan Batuan Non Logam dilakukan dengan cara self assessment dengan melakukan pengisian SPTPD, setelah dilakukan pemungutan, maka SPTPD tersebut dilaporkan kepada Bapenda maksimal 7 hari setelah berakhirnya masa pajak. Kesimpulannya perhitungan, pemungutan serta pelaporan pajak mineral dan batuan non logam yang dilakukan oleh Badan Pendapatan Daerah (Bapenda) Kabupaten Lembata telah sesuai dengan ketentuan perpajakan yang berlaku. Kata Kunci : Pajak Mineral Bukan Logam dan Batuan, Pajak Daerah,Pendapatan Asli Daerah./ One source of Regional Original Income (PAD) is Local Tax. The Tax on Non-Metal Minerals and Rocks is one of the local tax revenues. This study aims to determine the procedures for calculating, collecting, and reporting taxes on non-metallic minerals and rocks as a source of local revenue and to find out whether the calculation, collection, and reporting of taxes on non-metallic minerals and rocks are by the applicable tax provisions. This study uses a quantitative descriptive method where the data used is secondary data. This research was conducted at the Regional Revenue Agency (Bapenda) of Lembata Regency. The results of this study indicate that the calculation of the Tax on Non-Metal Minerals and Rocks is carried out in two ways, namely the Material Use Report (LPM) and the Budget Plan (RAB). For Non-Metal Minerals and Rocks Tax collection is carried out through self-assessment by filling out the SPTPD, after the collection, the SPTPD is reported to Bapenda a maximum of 7 days after the end of the tax period. In conclusion, the calculation, collection, and reporting of taxes on non-metallic minerals and rocks carried out by the Regional Revenue Agency (Bapenda) of Lembata Regency is under the applicable tax provisions Keywords: Non-Metal and Rock Mineral Tax, Regional Tax, Locally-generated revenue

Item Type: Thesis (D3)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorPanggabean, LennyNIDN0309048103lenny.panggabean@uki.ac.id
Additional Information: Nomor Panggil : KTIA 336.2 Mar t 2022
Subjects: SOCIAL SCIENCES
SOCIAL SCIENCES > Public finance
Divisions: FAKULTAS EKONOMI DAN BISNIS > Manajemen Perpajakan (Diploma 3)
Depositing User: Users 2287 not found.
Date Deposited: 11 Jan 2023 04:51
Last Modified: 30 May 2023 09:07
URI: http://repository.uki.ac.id/id/eprint/9847

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