EFEKTIFITAS PEMUNGUTAN PAJAK HIBURAN GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH KOTA MALANG

WAHYUNI, SRI (2007) EFEKTIFITAS PEMUNGUTAN PAJAK HIBURAN GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH DI DINAS PENDAPATAN DAERAH KOTA MALANG. Other thesis, University of Muhammadiyah Malang.

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EFEKTIFITAS_PEMUNGUTAN_PAJAK_HIBURAN_GUNAMENINGKATKAN_PENDAPATAN_ASLI_DAERAH_DI_DINASPENDAPATAN_DAERAH_KOTA_MALANG.pdf

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Abstract

This research is a case study in Malang Regional Revenue Office, titled "Effectiveness of Entertainment Tax Withholding Revenue To Increase Revenue Service Areas in Malang Region." The purpose of this research is to explain how big contribution to the PAD Entertainment Tax, Entertainment Tax and effectiveness of collection efforts DIPENDA Malang in improving the collection of Entertainment Tax. The analytical tool used to determine the contribution of Entertainment Tax is by calculating the ratio of contribution. To determine its effectiveness with a descriptive analysis of target setting and collection procedures also with the effectiveness ratio, while the effort made to increase the entertainment tax that is with descriptive analysis. The result of calculating the ratio of contribution - average contribution over five years of 2.71%. The result of the effectiveness ratio, the highest level of effectiveness in 2001 that is equal to 124.25% and then declined until 2005. While the effort made to increase the entertainment tax that is under the supervision of intensification and extensification. From the analysis it can be seen that both the contribution and effectiveness ratio decreased but still can be said to be effective because its effectiveness can reach 1 or 100%. For supervision there are some improvements that need attention such as administrative review or evaluation data collection system was run in order to increase tax collections and also improve the level of service to the public authorities. Based on the above conclusions, the authors may submit suggestions to revise and No.. 2 of 1998 Chapter III, article 5, namely on the bases and tax rates. Noting in particular document the procedure in Section Data. Adding frequency pelatatihan-training for quality improvement Resources Apparatus. There needs firm action in the application of sanctions against both taxpayers who violate the rules or non-compliance in paying taxes.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 18 Jun 2012 06:47
Last Modified: 18 Jun 2012 06:47
URI: http://eprints.umm.ac.id/id/eprint/8360

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