ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH(Studi Kasus Pada Dinas Pendapatan Daerah Kabupaten Gresik)

Mane, Nurhidayati Ode (2008) ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH(Studi Kasus Pada Dinas Pendapatan Daerah Kabupaten Gresik). Other thesis, University of Muhammadiyah Malang.

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ANALISIS_EFEKTIVITAS_DAN_EFISIENSI_PEMUNGUTANPAJAK_BUMI_DAN_BANGUNAN_SERTA_KONTRIBUSINYATERHADAP_PENDAPATAN_DAERAH.pdf

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Abstract

This research is a case study on the region income service of Gresik Regency in the period of 2002 — 2006 entitled “Effectiveness and Efficiency Analysis on Collecting Land and Building Tax as well as the contributions towards region income (case study on the region income service of Gresik Regency) “. The purposes of this research are to find out whether the collection of Land and Building Tax in Gresik Regency is effective and efficient enough and how the development of its Effectiveness and efficiency as well as how big the contribution of the Land and Building Tax revenues towards the region income in Gresik Regency. In this research, the writer used the secondary data and the technique of collecting data was by using the documentation and interviews. Upon the data collection, then the data were analyzed. The data analyzed in this research is target data and realization of Land and Building Tax revenues, the data of collecting PBB costs and the data of PBB contributions towards the region income. Also, this research is aimed to see the Effectiveness and efficiency development. This research result revealed that the Effectiveness and efficiency occurred in Gresik Regency from the year of 2002 until the year of 2006 have been very effective and efficient. Since the target determined could be reached from the realization obtained and the operational costs spent to collect PBB are always lower in their percentage, that is less than 100 %. However, from the year of 2002 until 2006, the percentage of PBB effectiveness rate decreased which was caused by Head Chief Election (Pilkada) by that year, besides it was also caused by the increase level in determining the significant target which was not in balance with the increase of society income rate, therefore the circumstances influenced the society to delay paying the PBB, and the percentage of PBB efficiency level on the year of 2006 decreased because the collection on the year of 2005 was not optimum enough, so that the collecting cost to re-collect the delayed PBB. Along with the percentage of effectiveness level, hence the percentage of the effectiveness change level also experienced the same thing. The PBB contribution itself towards the region income in Gresik Regency is still within the medium level compared with other regencies in East Java Province. Based on the research result conducted, it could be seen that the government of Gresik Regency should not only make hard effort in order to increase the region income, but also should increased better service and extension to the society.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 18 May 2012 03:04
Last Modified: 18 May 2012 03:04
URI: http://eprints.umm.ac.id/id/eprint/5489

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