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REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X
2017
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
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.
doi:10.24843/eeb.2017.v06.i10.p06
fatcat:jcfdzh4xj5cy7dt3rafeibredi