ANALISIS KONTRIBUSI RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BOJONEGORO

FEBRIANA, FENI (2007) ANALISIS KONTRIBUSI RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN BOJONEGORO. Other thesis, University of Muhammadiyah Malang.

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Abstract

This study examines the Retribution Analysis of Regional Income in Bojonegoro. The purpose of this study is to determine how the contribution of retribution against region income in Bojonegoro district, and know the achievement of targets of each type of retribution. The analytical tool used in this study is the ratio of contribution. Contribution ratio analysis used to determine the contribution levies to PAD, which can be calculated by comparing actual revenue to total revenue levies PAD multiplied by 100%. Based on the results of the analysis can be drawn some conclusions, among others: Bojonegoro district levies are implemented by District Regulation Bojonegoro levies have increased realization of each year, while the level of effectiveness has fluctuated from year 2001-2005. This is driven by the good cooperation between relevant agencies that deal with retribution, other than that the government tried to explore the potential areas that can be made the object of retribution (extensification) and implementation of effective regulation. But there are also obstacles to the realization that such an increase is not a strict application of sanctions to levy payers who do not pay their obligations, as well as a less than optimal supervision. Levies has not contributed to increase each year in the PAD. This occurs because of changes in the object of retribution, lack of socialization of law and the existence of new types of levies are applied. Levies of General Services provides the largest contribution to revenue from 2001-2005 compared to other types of levies that is on average 33.39% annually, compared to charges for services which contributed an average of 4.41% annually, and certain licensing levies which only give contribution to the PAD an average 3.06% annually. In this study, the researchers suggest Bojonegoro Local governments should further enhance the socialization of law, so that the compulsory levy would be more familiar with the implementation of existing regulations, improve guidance to officers levy collector, improve facilities and infrastructure levies objects and improve the quality of public services in order to improve contribution levies against PAD in Bojonegoro.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 29 May 2012 09:37
Last Modified: 29 May 2012 09:37
URI: http://eprints.umm.ac.id/id/eprint/6105

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