EFEKTIFITAS PEMUNGUTAN PAJAK “PENGAMBILAN DAN PENGOLAHAN BAHAN GALIAN GOLONGAN C” SEBAGAI SUMBER PADA DINAS PERTAMBANGAN KABUPATEN TUBAN

Nanda, Rica Dwi (2007) EFEKTIFITAS PEMUNGUTAN PAJAK “PENGAMBILAN DAN PENGOLAHAN BAHAN GALIAN GOLONGAN C” SEBAGAI SUMBER PADA DINAS PERTAMBANGAN KABUPATEN TUBAN. Other thesis, University of Muhammadiyah Malang.

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Abstract

This research is a case study in Tuban District Mining Office, titled "Effectiveness of Tax Collection and Processing of Mineral Intake of Group C as a source of PAD in Tuban District Mining Office." The purpose of this study was to determine the rate of growth, contribution and effectiveness of tax collection and processing of minerals group C. Data analysis technique used are ratio analysis, growth, the contribution ratio and the ratio of effectiveness. In addition to measuring the effectiveness of using ratio analysis, the effectiveness of tax collection and processing of minerals in category C will also be evaluated by considering Kepmendagri No.43 of 1999. The results can be concluded that, the effectiveness of tax collection and processing of minerals making category C for 5 years showed tax revenue target achievement level exceeds 100%. Although the level of achievement can be said to be effective but the actual tax revenue is still not optimal. It can be known from the calculation of growth rate and the ratio of contribution. Results of analysis both ratios indicate a declining trend. The decrease was caused by a decline in market demand for industrial raw materials, especially cement. Evaluation of tax collection and processing of minerals in general category C in accordance with the provisions contained in Kepmendagri No.43 of 1999. In the implementation of additional procedures that have registration coordination meetings, field review and payment of licensing fees and reclamation. Data collection activities have not fully follow the Kepmendagri No.43 of 1999, because the taxpayer did not fill SPTPD but just send mine production reports. Based on the above conclusions, the authors provide suggestions for socialization Perda No. 23 in 2001 to be intensified to the community, especially for miners without permission (PETI) through counseling and guidance programs in a sustainable manner. Application of strict sanctions for taxpayers who are often late in reporting their production. Then need to be cross-checked for records and bookkeeping up to the reporting of tax collection by the senior staff is abrupt and random. And enhancing the quality of tax officials through training, study visits or discussions.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Zainul Afandi
Date Deposited: 26 Jun 2012 06:58
Last Modified: 26 Jun 2012 06:58
URI: http://eprints.umm.ac.id/id/eprint/9651

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