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REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X

E-Jurnal Ekonomi dan Bisnis

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Title REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X
 
Creator Kurniawan, Made Agus
Dwiratnadi, Made
Dwirandra, A.A.N.B
 
Subject Accounts, administration, billing, deletion, interpretive, phenomenology.
 
Description This study aims to reveal the reality of the PBB-P2 receivables management in terms of administration, billing, and write-off account receivables. Exploration understanding of informants using phenomenology as a methodology, with interpretive paradigm as a foothold research. The study's findings that the administration of accounts receivable is constrained by validation and updating data, human resource management, infrastructure, technology mastery, and a lack of understanding of accounting. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2017-10-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/29971
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.06.NO.10.TAHUN 2017; 3579-3606
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/29971/21037
 
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