EVALUASI PEMUNGUTAN PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (Suatu Studi di Dinas Pendapatan Kabupaten Kediri)

NOVIRIANTO, HARVI (2007) EVALUASI PEMUNGUTAN PAJAK HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (Suatu Studi di Dinas Pendapatan Kabupaten Kediri). Other thesis, University of Muhammadiyah Malang.

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Abstract

The impact of the implementation of regional autonomy and fiscal decentralization in the first place is the "euphoria diseas" where the government has made so many regulations, regulations concerning the Regional Taxes and Levies (PDRD), giving rise to various problems that are contrary to public interest and / or regulations are more high. A more serious problem due to granting authority taxation (taxing-power) is the disruption of the investment climate in the region because local and foreign investors feel burdened due to the large number of local charges to be borne. More broadly, this will become a boomerang for the development of macro economy because of the distribution in the habit of investing in regional and national impact. Kediri, as an autonomous region has the authority and freedom to form and implement policies according to their own community initiatives and aspirations. The changes to local policy regarding entertainment tax shows that the improvement is generally done only on the imposition of tariffs. The impact of that is the imposition of tariffs for all types of entertainment equivalent of this is clearly detrimental to the object of amusement tax and Kediri district government itself. Therefore the need to establish a special team of Entertainment Tax Advisory Team (TPPH). This is based on the consideration that in order to support the smooth and speed up the process of collecting entertainment tax. The results showed the entertainment tax policy in the district of Kediri only in intensification of entertainment tax because it is easier and has less consequences for the rejected and without conducting extensive. Realization of entertainment tax in Kediri regency during the fiscal year 1999/2000 -2006/2007 have reached the target even happen over the target. The achievement of the target in this fiscal year due to there are several additional new entertainment and new entertainment tax or objects as well as frequent performances of music and sporting events. Judging from the development, realization of entertainment tax in Kediri district tends to increase from year to year. The increase was due to higher revenues from taxes or any incidental entertainment events, music and sports .. Entertainment tax contributions to the Kediri district taxes since fiscal year 1999/2000 to 2006/2007 financial year by an average of 0320%. So also to PAD Kediri district where its contribution tends to increase an average of 0008%.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 25 Jun 2012 09:10
Last Modified: 25 Jun 2012 09:10
URI: http://eprints.umm.ac.id/id/eprint/9469

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