@thesis{thesis,
		author={Mentari  Yuniar Anggraeni},
		title ={PROSEDUR PENGAJUAN KEBERATAN ATAS SURAT
PEMBERITAHUAN PAJAK TERHUTANG (SPPT) PBB
PERDESAAN DAN PERKOTAAN DI KABUPATEN
SUKABUMI},
		year={2019},
		url={https://eprints.ummi.ac.id/1154/},
		abstract={This Final Project Report was prepared by Yuniar Anggraeni Mentari with Student Registration Number 1641211005, with the title " Procedure for Submitting Objection to UN Rural and Urban Tax Returns in Sukabumi Regency ". This report was compiled based on the results of research conducted by the author at BAPENDA , Sukabumi Regency.
The background of the author doing the research is the application of official assessment systems that are prone to cause objections because of differences in data in BAPENDA with the state of the earth object and / or the actual building. But the lack of knowledge of taxpayers and village and sub-district collectors in raising objections, so the objection was not filed and became a debt the following year.
This study aims to knowing the causes of objection, filed an objection procedure SPPT Rural and Urban UN and UN efforts to resolve objections SPPT Rural and Urban. The method used is descriptive method. The data collection techniques used are observation , interviews, and literature.
These results indicate that things are objectionable are the things contained in the contents SPPT received taxpayer, area of the earth and building, as well as there is SVTO differences in the interpretationprovisions. Based on matters that can cause objections, the procedure for filing an objection may be submitted to the Regent of Sukabumi through BAPENDA no later than 3 (three) months as from the receipt of the SPPT except in circumstances beyond his control . After the objection is filed, the regent through the appointed official conducts a research on the objection letter to establish a decree. The decision can be either all accepted, partially accepted, rejected, or increase the amount of tax payable by checks.}
		}