ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DALAM RANGKA MENINGKATKAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Daerah Kabupaten Lumajang)

Palupi, Citra Kusuma (2007) ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DALAM RANGKA MENINGKATKAN KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (Studi Kasus pada Dinas Pendapatan Daerah Kabupaten Lumajang). Other thesis, University of Muhammadiyah Malang.

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ANALISIS_EFEKTIVITAS_PEMUNGUTAN_PAJAK_DAERAHDALAM_RANGKA_MENINGKATKAN_KONTRIBUSINYA_TERHADAPPENDAPATAN_ASLI_DAERAH.pdf

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Abstract

This study is case study by tittle ”Effectiveness Analysis Regional Tax Adoption To Increasing Their Contribution about Authentic Regional Income (Case Study in Regional Income Departement The Regency of Lumajang). The goal of this study is to know the effectiveness regional tax adoption in Regional Government The Regency of Lumajang, to analyze regional tax contribution in Regional Government The Regency of Lumajang. The data analysis metode which be used are, first, effectiveness analysis, the analysis which be used to describe the ability of Regional Government in realize the drafted income than decided target based of real potential regional. Second, growth analysis, the analysis which be used to know regional tax income development and to know how much the increase and the increase number each year. And third, contribution analysis which be used to know how much regional tax income each year concerning The Real Regional Income. The effectiveness analysis result show that effectiveness level tax managed : hotel and restaurant, entertainment, advertisement, street lighting, mine materials withdrawal which have c group are effective (with value between 80%-100%) while the retribution of parking area is not effective (with value between 40%-60%) and for swallow nest tax is very not effective (with value under 40%). Growth analysis show that income development the tax of: hotel and restaurant, street lighting, parking increasing each year while income development the tax of : entertainment, mine materials withdrawal which have c group, swallow nest always fluctuating and tend to decreasing. And for contribution analysis show that there are fluctuation on the contribution of regional tax income concerning Real Regional Income. Based on conclusion above, so can be submitted some suggestion, such as : raise regional income from regional tax, giving good service facilities to duty tax, adding sum of means and infrastructure, it is need an accuration corcerning regional tax potential data, founding an association swallow bird nest enterpreneur, punctual administration concenring regional tax adoption, giving continously illumination for tax duty, inreasing regularly attention, training, and evaluation concerning regional tax adoption, organize cooperation and coordination between departement in Regional Government area.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 30 Jun 2012 02:22
Last Modified: 30 Jun 2012 02:22
URI: http://eprints.umm.ac.id/id/eprint/10324

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