PENERAPAN SISTEM MANAJEMEN INFORMASI OBJEK PAJAK (SISMIOP) SEBAGAI SARANA PENINGKATAN PELAYANAN DAN PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN KENDAL TAHUN 2016

Abstract

Land and Building Tax (PBB) is one type of tax whose objects are earth and buildings and taxpayers of persons or bodies that own, control and or benefit on the earth and buildings. Based on the above, the number of objects and taxpayer of the United Nations is very much and spread throughout the region. The minister of finance and the director general of taxes creates an integrated system to provide good service and improve the acceptance of the so-called Object of Tax Information Management System (Sismiop). Sismiop is a blend of UN data collection, UN stipulation, collection and acceptance of a computerized United Nations, with Sismiop intended to create an accurate database, so the implementation can be more simple, fast, and efficient. With Sismiop, it is expected to know the increase and acceptance of PBB in Kendal Regency. This research uses descriptive qualitative method, the type of data used in this study is primary and secondary, while the data collection techniques used in this study are interviews, observation, interviews, and literature study. The results of this study suggested some efforts to increase the acceptance of land and building tax. Efforts in dealing with the best service office UN-P2 Kendal provide good service for the subject of taxes and the determination of the amount of tax in accordance with the data object tax owned.