UI - Tesis Membership :: Kembali

UI - Tesis Membership :: Kembali

Peran pejabat fungsional penilai PBB di Kementerian Keuangan setelah pengalihan pajak bumi dan bangunan sektor pedesaan dan perkotaan ke pemerintah daerah = Study of the roles of property tax functional employee in Ministerial Finance after transition of urban and rural property tax from central tax to local tax

Linda Indah Kinarsi; Haula Rosdiana, 1971-, supervisor; Irfan Ridwan Maksum, examiner; Achmad Lutfi, examiner (Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014)

 Abstrak

[ABSTRAK
Tesis ini membahas peran Penilai PBB sesuai ketentuan yang berlaku, persepsi atas peran Penilai PBB setelah pengalihan Pajak Bumi dan Bangunan Sektor Pedasaan dan Perkotaan (PBB P2) ke pemerintah daerah, peran aktual Peniilai PBB, dan upaya untuk meningkatkan peran Penilai PBB. Penelitian ini adalah penelitian kualitatif dan data diperoleh dari wawancara dengan Dirjen Pajak dan institusi terkait lainnya. Hasil penelitian menyimpulkan bahwa peran yang masih dilakukan Penilai PBB setelah pengalihan PBB P2 adalah pelatihan, asistensi, keberatan, dan banding. Penilai PBB melakukan peran-peran tambahan seperti penilaian properti, penilaian bisnis, penilaian dukungan terkait PPh Pasal 4 ayat 2, dan penilaian transfer pricing, Hasil penelitian ini menyarankan agar melakukan upaya peningkatan peran Penilai PBB seperti membuat Standar Kompetensi dan Jenjang Kompetensi, membuat diklat spesialisasi, memperbaharui uraian jabatan dan Standard Operating Procedures.

ABSTRACT
This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies.
Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies.
Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee?s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies.
Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.;This script describesProperty Tax Functional Employee’s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies.
Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures., This script describesProperty Tax Functional Employee’s prescribed roles, perceived roles, actual roles, and efforts needed in empowering the roles. This study uses a qualitative approach where the data comes from in-depth interview on Directorate General on Taxes and related agencies.
Based on the results, this study concludes that the Property Tax Functional Employee roles after transition were training, assistance, objection, and appeal, besides carry outextra roles such asproperty andbusiness valuation, supporting valuation forImcome Taxes Article 4 Subsection 2, and valuation of assets in transfer pricing, Study results suggest empowering effort such as establish Competency Standard, Competency Stages, specialization training, updating position description and Standard Operating Procedures.]

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 Metadata

Jenis Koleksi : UI - Tesis Membership
No. Panggil : T43214
Entri utama-Nama orang :
Entri tambahan-Nama orang :
Entri tambahan-Nama badan :
Program Studi :
Subjek :
Penerbitan : Jakarta: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia, 2014
Bahasa : ind
Sumber Pengatalogan : LibUI ind rda
Tipe Konten : text
Tipe Media : unmediated ; computer
Tipe Carrier : volume ; online resource
Deskripsi Fisik : xv, 109 pages : illustration ; 28 cm. + appendix
Naskah Ringkas :
Lembaga Pemilik : Universitas Indonesia
Lokasi : Perpustakaan UI, lantai 3
  • Ketersediaan
  • Ulasan
  • Sampul
No. Panggil No. Barkod Ketersediaan
T43214 15-18-836675792 TERSEDIA
Ulasan:
Tidak ada ulasan pada koleksi ini: 20403492
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