DAFTAR ISI

BAB I PENDAHULUAN
1.1 Latar Penulisan .................................................................................................................1
1.2 Perumusan Masalah ........................................................................................................4
1.3 Batasan Masalah ..............................................................................................................5
1.4 Tujuan Dan Manfaat Penelitian .......................................................................................5
1.5 Metodologi Penelitian .....................................................................................................6
1.6 Jenis Sumber Daya ...........................................................................................................7
1.7 Teknik Pengumpulan Data ...............................................................................................8
1.8 Teknik Analisis Data .........................................................................................................9
1.9 Sistematika Penulisan ......................................................................................................10
BAB II LANDASAN TEORI
2.1 pengertian pajak ..............................................................................................................12
2.2 fungsi pajak ......................................................................................................................14
2.3 asas pengumutan .............................................................................................................15
2.4 pengelompokan pajak......................................................................................................16
2.5 dasar hokum pajak bumi..................................................................................................18
2.6 pengertian bumi dan bangunan ......................................................................................19
2.7 dasar pengenaan PBB ......................................................................................................19
2.8 klasifikasi objek pajak bumi dan bangunan .....................................................................20
2.9 pengecualian objek pajak bumi dan bangunan ...............................................................21