Ketaren, Julaimah (2015) IMPLEMENTASI UNDANG-UNDANG NO. 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH DALAM KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA SUMBER MUFAKAT KECAMATAN KABANJAHE KABUPATEN KARO. Undergraduate thesis, UNIMED.
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Abstract
Penelitian ini bertujuan untuk mengetahui Implementasi Undang-undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah dalam Kesadaran Masyarakat Membayar Pajak Bumi dan Bangunan di Desa Sumber Mufakat Kecamatan Kabanjahe Kabupaten Karo. Adapun metode penelitian yang digunakan adalah deskriptif kualitatif, sehingga hanya bersifat menggambarkan. Dimana dari penelitian ini akan dapat gambaran tentang kesadaran masyarakat membayar pajak bumi dan bangunan dengan berlakunya Undang-undang No. 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini memiliki satu variabel yaitu kesadaran masyarakat membayar pajak bumi dan bangunan. Populasi dalam penelitian ini adalah sebanyak 1100 Kepala Keluarga (KK), maka sampel dalam penelitian dalam penelitian ini adalah 10% dari jumlah keseluruhan populasi sehingga diperoleh sampel sebanyak 110 Kepala Keluarga yang diambil secara acak sederhana. Adapun teknik pengumpulan data dalam penelitian ini dilakukan dengan cara observasi, angket dan wawancara. Dari hasil penelitian dapat disimpulkan bahwa pemahaman masyarakat mengenai Undang-undang tentang pajak daerah dan retribusi daerah salah satunya mengatur mengenai pajak bumi dan bangunan belum maksimal, sehingga kurangnya kesadaran masyarakat membayar pajak bumi dan bangunan disebabkan oleh kurang pahamnya masyarakat mengenai pajak bumi dan bangunan disertai dengan kurang giatnya aparat petugas pajak dalam melakukan penagihan dengan sikap apatis masyarakat tidak mengikuti sosialisasi petugas pajak desa.
Item Type: | Thesis (Undergraduate) | ||||||
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Call Number: | 2015 PKn 091 | ||||||
Keywords: | Pajak Daerah dan retribusi daerah; Kesadaran; Masyarakat; Pajak Bumi dan bangunan | ||||||
Subjects: | H Social Sciences > H Social Sciences (General) | ||||||
Divisions: | Fakultas Ilmu Sosial > Pendidikan Pkn | ||||||
Depositing User: | Mr Maknun | ||||||
Date Deposited: | 11 Apr 2016 07:11 | ||||||
URI: | http://digilib.unimed.ac.id/id/eprint/1661 |
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