OKTA, FEBRIADI (2015) ANALISIS EFEKTIVITAS DAN EFISIENSI HASIL PEMUNGUTAN PAJAK DAERAH OLEH DPPKAD ( DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH) KOTA SAWAHLUNTO SUMATERA BARAT. Diploma thesis, Universitas Andalas.
Full text not available from this repository.Abstract
The objective of this research is to know effectiveness and efficiency the results of the poll tax areas by DPPKAD (Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah) Kota Sawahlunto Sumatera Barat .This study used a case study approach with descriptive percentage compare between the realization of tax areas with the target of tax revenue and compare between the total cost of the administration of tax with the realization of tax areas in the Sawahlunto. The data used are secondary data. The result of this research indicate that the results of the analysis of the effectiveness of the poll tax areas Kota Sawahlunto from 2009 until 2013 only restaurant tax and street lighting tax are always reach the level of effectiveness that is very effective. And the results of the analysis of efficiency of poll tax areas Kota Sawahlunto has been efficient. From 2009 to 2012 the level of achievement of efficiency is between 20 % to 85 % which means that the tax has been efficient , whereas in 2013 the level of achievement of efficiency less than 20 %, which means a poll tax areas are very efficient.
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Ms Dian Budiarti |
| Date Deposited: | 27 Jul 2016 08:09 |
| Last Modified: | 27 Jul 2016 08:09 |
| URI: | http://scholar.unand.ac.id/id/eprint/12949 |
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