ANALISIS EFEKTIVITAS DAN EFISIENSI PAJAK DAERAH DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA BANJARMASIN KALIMANTAN SELATAN

HIDAYANTI, RATIH UTAMI (2008) ANALISIS EFEKTIVITAS DAN EFISIENSI PAJAK DAERAH DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA BANJARMASIN KALIMANTAN SELATAN. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_EFEKTIVITAS_DAN_EFISIENSI_PAJAK_DAERAHDALAM_UPAYA_MENINGKATKAN_PENDAPATAN_ASLI_DAERAH_KOTA_BANJARMASIN_KALIMANTAN_SELATAN.pdf

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Abstract

This research represent case study in Town of Banjarmasin with title "Analysis Effectiveness and Efficiency Area Tax In The Effort Improving Original Earnings Area of Banjarmasin, South Kalimantan". Target of this research to analyze and give solution to effectiveness and efficiency acceptance area tax and also to analyze contribution acceptance area tax to totalizeing original earnings area of Banjarmasin. Analyzer the used is calculating and analyze efficiency and effectiveness of each area tax and also calculate and analyze contribution of each area tax to totalizeing area tax and is total of original earnings area in Banjarmasin. Result of calculation of year 2003 up to 2007 so area tax which is always effective is restaurant tax, entertainment amusement tax and advertisement tax. For the tax of hotel, tax lighting of road;street, and tax registration of company is on certain year result of calculation of effectiveness storey;level do not reach 100% and that its meaning is not effective imposition. For the calculation of efficiency level only tax lighting of road;street most efficient, while other area tax exist in Banjarmasin can be told in general not yet efficient because expense of which is release exceed from maximum limit which is enabled that is 5%. Calculation of contribution of is each area tax to totalizeing area tax as a whole indicate that contribution every year always have fluctuation, there is of improvement and there is of degradation. Area tax contribution to original earnings area also always fluctuation, though if seen by realization acceptance of its area tax every year always mount. From result of analysis can be concluded that high area tax effectiveness level in Banjarmasin can improve original earnings area, though there are some area tax which is certain year its imposition is not effective. From result of analysis efficiency can be concluded that governmental performance of Banjarmasin in management of expense to obtain get earnings of area tax sector not yet altogether can be told is efficient. For the tax of area giving biggest contribution is tax lighting of road;street and giving smallest contribution is tax registration of company. From total entirety of PAD, so the biggest contribution come from acceptance of area tax. Every year contribution of area tax reach 50% to totalizeing original earnings area as a whole. Pursuant to conclusion above, so repair again collection performance of area tax. Effectiveness and efficiency level laboured to always improve every year so that will impact to improve original earnings area of Banjarmasin.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 07 May 2012 03:46
Last Modified: 07 May 2012 03:46
URI: http://eprints.umm.ac.id/id/eprint/4464

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