Perlakuan Akuntansi dalam Pemungutan Pajak Bumi dan Bangunan (PBB): Studi Fenomenologi Pada Lahan Berkepemilikan Ganda

Abstract

This study was conducted to describe the accounting treatment of the phenomenon of the Property Tax voting on double proprietary land (land in dispute status) by the Office of the Property Tax (KP-PBB). This study uses qualitative research methods with the phenomenological approach. Data collection is done by observation, analysis of documents and interviews with snowball sampling technique to determine the informant. The results showed that every receipt that has been entered into the General Ledger will be recognized as revenue and when tenure has been established court, then either party may perform restitution of the Property Tax payments previously paid, so that will be a correction of the revenue recognition has been previously recognized and reported in the Notes to Financial Statements. Based on the research results, it takes a foundation in accounting treatment on double proprietary land. then the government should make a rule that specifically addresses the Property Tax voting on double proprietary land in order for the KP-PBB has a reference in determining policy.

Keywords: property tax, double proprietary land and accounting treatment