SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN GOWA

Abstract

The research aims to find the system and collection procedure of property tax at Badan Pendapatan Daerah Pemerintah in Gowa regency. The research used primary and secondary data. The technique of collecting data used obsevation, interview, documentation, and library study. The research method used qualitative and quantitative. The technique of analysis data was descriptive. The result shows that in the process of determining the tax object, Kantor Badan Pendapatan Daerah Pemerintah Kabupaten Gowa collects data on objects and subjects of property tax. In this process, Kantor Badan Pendapatan Daerah Pemerintah, Gowa Regency classified with tax object notification to calculate the Tax Object Sales Value (NJOP) in accordance with statute number 12 of 1994 about property tax. The payment system of property tax in Kantor Badan Pendapatan Daerah Pemerintah in Gowa regency uses offline and online.