EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAERAH DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN BLORA

Rusianti, Puspita Wahyu (2008) EFISIENSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAERAH DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN BLORA. Other thesis, University of Muhammadiyah Malang.

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EFISIENSI_DAN_EFEKTIVITAS_PENERIMAAN_PAJAKDAERAH_DALAM_UPAYA_MENINGKATKANPENDAPATAN_ASLI_DAERAH_DI_KABUPATEN_BLORA.pdf

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Abstract

This study is descriptive research which be carried out to District Earning Department of Blora Regency by title: “Efficiency and Effectiveness of District Tax to Increase PAD in Blora Regency. The goal of this study is to measure efficiency level and acceptance effectiveness of district tax in Blora Regency and as opposing to local government of Blora regency to increase efficiency and effectiveness of tax acceptance in order to increase local autonomy in carrying out government and district building. The analysis tool which be used to measure efficiency and effectiveness level to local tax acceptance is using efficiency ratio, effectiveness, contribution and growing rate. The rod and measure to decide whether local tax acceptance have been effective if effectiveness ratio which be gained minimal achieve 1 or 100%, while it is said efficient if efficiency ratio which be gained is under 0.05 or 5%. The calculation result by using efficiency analysis from 2003-2007 of local tax acceptance in Blora regency have been efficient by average of year about 4.99%. Based on the effectiveness analysis during 2003-2007 local tax acceptance in Blora regensi have been effective by average of year bout 101.44%. the analysis result of contribution of local tax acceptance during 2003-2007 by average of year about 15.47%. PAD in Blora regency have resource from local tax. The last analysis of growing rate is gained during 4 year by average of growing rate of local tax in Blora Regency about 9.31%. Based on the study result, so it is hoped that Local Earning Department in Blora Regency may increase efficiency and effectiveness of local tax acceptance by carrying out follow: carrying out repeat survey concerning taxer every year, because it is possible many society did not listed as tax payer, carrying out announcement and give training concerning tax, and try to increase efficiency of local tax.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Anggit Aldila
Date Deposited: 13 Jun 2012 06:57
Last Modified: 13 Jun 2012 06:57
URI: http://eprints.umm.ac.id/id/eprint/7650

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