ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN TUBAN

SAPUTRA, ROZY HADI (2007) ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN TUBAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study on Fiscal Management Office of Tuban. The purpose of this study was to describe the effectiveness of collecting taxes and levies made by the Office of Financial Management Tuban and to describe the efficiency of collecting taxes and levies made by the Office of Financial Management Tuban. The analytical tool used to describe the effectiveness of tax collection and levies made by the Office of Financial Management Tuban and to describe the efficiency of collecting taxes and levies made by the Office of Financial Management Tuban using ratio analysis of the effectiveness and efficiency ratio analysis Ratio .. Effectiveness describes the ability of local governments in the realization of the planned revenue compared with the targets set based on the real potential of the region. The ability of the region in carrying out designated tasks effectively achieved if the ratio reaches a minimum of 1 / 100%. However, the higher the value of the ratio of effectiveness, describes the ability of the better areas. Furthermore, the efficiency ratio illustrates the comparison between the costs incurred to earn revenue with actual revenue received. The performance of local governments to collect revenue is categorized efficiency achieved when the ratio is less than 1 or below 100%. The lower the efficiency ratio means the better performance of local government. The result of the calculation of the ratio analysis of the effectiveness of local tax budget period 2004-2006 obtained a value of 130.59%, 114.70% and 123.57%. While retribution retribution effectiveness ratio of the budget period 2004-2006 obtained value of 119.60%, 105.44% and 129.05%. Furthermore, the calculation of efficiency ratios and local tax levies year 2004-2006 budget period values obtained 13.38%, 12.56% and 11.76%. From the results of these calculations indicate that local taxes and levies in Kabupaten Tuban is quite effective and efficient. Based on the above conclusions, the author implies should be the Office of Financial Management derah Tuban should maintain the level of effectiveness and efficiency in managing revenues and levies taxes and reduce the cost of collecting dalanm get an income tax and levies while also HR management budget in Tuban District Government needs enhanced both technical and non technical, so it does not happen too large deviations between the target area with the realization of income earned revenue.

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: 26 Jun 2012 05:09
Last Modified: 26 Jun 2012 05:09
URI: http://eprints.umm.ac.id/id/eprint/9568

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