Authors:

Made Agus Kurniawan, Made Dwiratnadi, A.A.N.B Dwirandra

Abstract:

“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. Collection of accounts receivable PBB-P2 with the system pick up the ball, extend access to payment, and issuing summons for delinquent taxes. Write-off of receivables carried out only limited allowance, but the informant was aware that the receivables that have passed through the billing period should be removed.”

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PDF:

https://jurnal.harianregional.com/eeb/full-29971

Published

2017-10-08

How To Cite

KURNIAWAN, Made Agus; DWIRATNADI, Made; DWIRANDRA, A.A.N.B. REALITAS PENGELOLAAN PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN X.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 3579-3606, oct. 2017. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/29971. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2017.v06.i10.p06.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOLUME.06.NO.10.TAHUN 2017

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License