USAHA PENINGKATAN PAJAK BUMI DAN BANGUNAN SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH

IRFANUDIN, IRFANUDIN (2007) USAHA PENINGKATAN PAJAK BUMI DAN BANGUNAN SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH. Other thesis, University of Muhammadiyah Malang.

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Abstract

Land and housing tax represents income obtained by region that collected base on rule of region which in execution of collection base on law and regulation. Land and housing tax represent government tax that in implementation handled by local government. Therefore Land and housing tax represent very potential income source to be dug and developed. Efficacy of Local Government in developing the source of earnings in the region will be used to defray development in pertinent area so that a means to develop the area potencies will decrease depended local government to central government appropriate with the purpose of region autonomy. Problems which taken in this research was how effort does conducted by Earnings Department Malang Regency in improving acceptance of Land and housing tax. The purpose of this research is to know how effort does conducted by Earnings Department Malang Regency in improving acceptance of Land and housing tax as one of source region native income. In this research, its research type is descriptive analysis, where activity of research to descript condition that happened in a research object. Nature of this research doesn’t conduct hypothesis, but descript information and analysis as according to condition researched and interpretation it. While for data collecting technique, researcher uses documentation and interview. Then data obtained to be searched its relation systematically, later on classified according to category of each indicator with pertinent variable. To make easier written data analysis systematically, hence concluded using descriptive qualitative approach. Base on result of research which was conducted indicate that acceptance of PBB Malang regency on year 2002 and year 2005 didn’t fulfill target, but on year 2003 and year 2004 acceptance of PBB fulfill acceptance target which have been determined. The goals of PBB acceptance didn’t reach because in effort to increase acceptance of land and housing tax was conducted by Earnings Department experience many weakness and insufficiency particularly in the facilities case so that it counseling performance and collection less effective in order to improve awareness of society for order to pay tax. Besides in administration process also less optimal because it still often happen mistake and or lacking in printing Letter of Information In debt Tax. Thus, the earnings Department has to optimizer entire system related with a means to increase acceptance of PBB so that a means to increase acceptance PBB as one of source of region native income able to run effectively and appropriate with target has determined. The last expectation of researcher wish this research able to give benefit to related parties so that will give comprehension how important payment PBB for development.

Item Type: Thesis (Other)
Subjects: J Political Science > J General legislative and executive papers
Divisions: Faculty of Social and Political Science > Department of Government Sience
Depositing User: Zainul Afandi
Date Deposited: 12 Jun 2012 04:43
Last Modified: 12 Jun 2012 04:43
URI: http://eprints.umm.ac.id/id/eprint/7294

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