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“OPTIMALISASI PERAN BADAN PENDAPATAN DAERAH DALAM PEMUNGUTAN PAJAK DAERAH UNTUK MEMPERBESAR PENDAPATAN ASLI DAERAH KABUPATEN MOJOKERTO”

Pamungkas, Rycho Agustyan Tri (2019) “OPTIMALISASI PERAN BADAN PENDAPATAN DAERAH DALAM PEMUNGUTAN PAJAK DAERAH UNTUK MEMPERBESAR PENDAPATAN ASLI DAERAH KABUPATEN MOJOKERTO”. Undergraduate (S1) thesis, University of Muhammadiyah Malang.

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Abstract

The contribution of local taxes in Mojokerto Regency to PAD is very important for local tax revenue must exceed the specified budget. Should have exceeded the budget, not yet at the specified time, but it is expected to be a target of quarterly that is not on schedule, taxpayers who are unwilling and late in paying taxes, taxpayers who do not know how to pay when placed outside the city, please see in the fulfillment of taxation, as well as the collection of the United Nations which is still sent directly to the village collector, making it possible for UN funds by village collectors to be quite large. Making this happen can affect the level of tax collection. From these considerations, it can be concluded that there are still many taxpayers who do not comply with land and building tax payments. The formulation of the problem in this study: 1) How to optimize the role of the Regional Revenue Agency in local tax collection to increase the Original Revenue of the Mojokerto Regency? 2) What are the inhibiting factors in optimizing the role of the Regional Revenue Agency in collecting local taxes to increase the Original Revenue of the Mojokerto Regency? This research was conducted using a qualitative approach with a descriptive approach. The research was conducted at the Regional Revenue Agency of Mojokerto Regency. The data collection techniques used in this study are observation, documentation and interviews. Analysis uses interactive analysis of Mathew B. Miles and A. Michael Huberman. From the results of the data obtained (1). That the optimization of the role of the Regional Revenue Agency in the collection of regional taxes to increase the Original Revenue of the Mojokerto Regency which includes the socialization of the importance of taxes is done through print media about the importance of regional taxes in implementing the wheels of government and development of the Mojokerto Regency. While the intensification of local taxes is to foster and disseminate regulations related to local taxes. In addition, it also supervises and re-checks local tax revenues, so if there are taxpayers who are late paying, billing can be done immediately. In addition, the extension of regional tax continues to increase regional income that is not in conflict with existing regulations that aim to explore regional income in the form of adequate revenue sources without burdening people. The provision of incentives and rewards for taxpayers is given to spur efforts and efforts made by the sub-district or village party to be able to maximize tax revenue so that the expected local tax targets will be achieved. On the other hand giving sanctions for late taxes and those who do not pay taxes for late and those who do not pay taxes are pervasive tools so that taxpayers do not violate taxation norms. (2) Factors inhibiting the optimization of the role of the Regional Revenue Agency in collecting local taxes to increase Regional Original Revenue of Mojokerto Regency include the lack of coordination in the collection of internal regional taxes with other work units related to tax collection and regional levies. So there is an increase in financial planning and supervision capability that does not result in significant leakages for the region. In addition, the lack of socialization about the importance of regional taxes that have not yet been fully entered the sub-district office and all villages in Mojokerto that have not been touched so that taxpayers do not understand the meaning of taxes and sanctions in tax socialization. While low public participation in paying tax awareness is seen in not all taxpayers who have fulfilled their obligations to pay taxes on time, and some even do not carry out their obligations to pay taxes, meaning that the level of public awareness is still not high enough in participating in paying tax awareness. Realization of Mojokerto Regency tax, where the collection of Regional Revenues has been considered to be achieved and effective, because the contribution made to the target set is more than 100%. Although there are still a number of things that have declined, such as the realization of the Mojokerto Regency tax in 2017-2018 it has decreased (1.49%). While the realization of Regional Wealth Management Results Separated Mojokerto Regency in 2017-2018 also decreased (5.89%)

Item Type: Thesis (Undergraduate (S1))
Student ID: 201510050311015
Thesis Advisors: Jainuri (0701016402), Asep Nurjaman (0017046802)
Keywords: optimization, taxation, mojokerto district
Subjects: J Political Science > JA Political science (General)
Divisions: Faculty of Social and Political Science > Department of Government Sience (65201)
Depositing User: 201510050311015
Date Deposited: 14 Nov 2019 08:56
Last Modified: 14 Nov 2019 08:56
URI : http://eprints.umm.ac.id/id/eprint/55583

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