ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH KABUPATEN BOJONEGORO

Hidayati, Syofia Ratih (2007) ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH KABUPATEN BOJONEGORO. Other thesis, University of Muhammadiyah Malang.

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ANALISIS_EFEKTIVITAS_PEMUNGUTAN_PAJAKBUMI_DAN_BANGUNAN_DALAM_UPAYAPENINGKATAN_PENDAPATAN_DAERAH_KABUPATENBOJONEGORO.pdf

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Abstract

This research is case study at Office of Dispenda District of Bojonegoro with title ANALYSE EFFECTIVENESS IMPOSITION EARTH AND BUILDING IN THE EFFORT IMPROVEMENT OF EARNINGS OF AREA DISTRICT Of BOJONEGORO. This research target is to knowing how far mount effectiveness in Earth imposition and Building priod 2004-2006. In this research of writer of data used of sekunder data collecting technique and of using documentation method after data collected hereinafter analyze data, as for data which analysed in this research is organization chart of Dispenda Dsitrict of Bojonegoro, execution system and Earth imposition procedure and Building, amount of payment of Land Tax and Building, amount of returns of notice of obyek Iease, analyzing data concerning Land Tax arrearses amount and Building. This research result lay open that in Organization Chart of Dispenda there are two (2) empty occupation, that blankness is filled by optimal of performance all existing staffs, collection procedure system of PBB done by officer of collector that is using data procedure and registration, payment procedure, endorsement procedure, reporting procedure, addiction procedure. Analyze the amount of payment of PBB seen realization and decision of SPPT, increase of SPPT per annum him show indication mount awareness of Taxpayer in fulfilling the obligation of starting good, but there is still WP which do not return SPPT according to decision. In number returns of SPOP District of Bojonegoro three (3) natural the last year of degradation of year 2004-2006, what most lower in return of SPOP that is in the year 2006. level compliance of Taxpayer in back payment of PBB still not yet obedient because Iease arrears still a lot not yet been billed for. Pursuant to above conclusion, writer suggest that organization chart of Dispenda town of Bojonegoro as intansi management of PBB require to correct by function and duty and also existing government officer responsibility in it as well as blankness of occupation is immediately filled to streamline system work and collection of PBB. Team Intensification of PBB require to perform a Operational addiction routinely to Districts to equalize perception or step in collection of PBB and also give understanding or guidance concerning PBB to society which not yet ism.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 11 Jun 2012 05:41
Last Modified: 11 Jun 2012 05:41
URI: http://eprints.umm.ac.id/id/eprint/7085

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