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

  • Made Agus Kurniawan Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • Made Dwiratnadi Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
  • A.A.N.B Dwirandra Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

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.

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Published
2017-10-08
How to Cite
KURNIAWAN, Made Agus; DWIRATNADI, Made; DWIRANDRA, A.A.N.B. REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3579-3606, oct. 2017. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/29971>. Date accessed: 05 nov. 2024. doi: https://doi.org/10.24843/EEB.2017.v06.i10.p06.
Section
Articles

Keywords

Accounts, administration, billing, deletion, interpretive, phenomenology.