Penelitian ini dilakukan untuk menentukan proses pelaksanaan pemungutan PBB di KPP Pratama Bandung Cibeunying. Proses berisi beberapa langkah, pertama, subyek melaporkan Objek pajak mereka ke KPP. Kemudian KPP menghitung objek pajak terhutang dan wajib pajak akhirnya membayar pajak dalam waktu 6 (enam) bulan. Jika subjek pajak tidak bisa membayar pajak selama periode itu, KPP akan member sanksi, misalnya, berupa denda, surat teguran (ST) dan bahkan lelang. Metode yang digunakan adalah metode deskriptif kualitatif. Dengan metode ini, penulis menganalisis, menjelaskan dan merangkum berbagai kondisi yang dikumpulkan dari beberapa wawancara dan pengamatan. Dari hasil wawancara dan pengamatan, penulis dapat mengambil kesimpulan tentang masalah ini. Berdasarkan penelitian, penulis menyimpulkan bahwa proses pengumpulan PBB di KPP Pratama Bandung Cibeunying dilakukan dengan melaporkan objek pajak, menghitung dan membayar pajak.

This research was conducted to determine the implementation of the collecting process of PBB tax in KPP Pratama Bandung Cibeunying. The process has some steps; first, the tax subjects report their tax object to KPP. Then, KPP calculates the tax objects, and finally the tax subjects pay the taxes in period of 6 (six) months. If the tax subjects cannot pay the tax during that period, KPP will give sanctions, such example; fines, letters of reprimand (ST), and even the auction process. The method used is qualitative descriptive method. By this method, the writer analyzes, explains and summarizes a variety of conditions the that is collected from some interviews and observations. From the result of the interviews and observations, the writer can take some conclusion about the problem. Based the research, the writer concludes that the process of collecting PBB in KPP Pratama Bandung Cibeunying is done by reporting the tax object, calculate the object, and paying the tax.

https://elib.unikom.ac.id/gdl.php?mod=browse&op=read&id=jbptunikompp-gdl-agusabdulr-21779