ANALISIS PELIMPAHAN KEWENANGAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA PARIAMAN

MARETHA, PRIMADYAN (2015) ANALISIS PELIMPAHAN KEWENANGAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA PARIAMAN. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine the effect of delegated authority of the collection PBB-P2 to the earnings of PBB-P2, local tax and PAD in Pariaman city which is constituted by the ratification of Law Number 28 Year 2009 about PDRD. In this law PBB-P2 collection transferred from central government to local governments The type of this research is a quantitative descriptive study using a primary data and secondary data. Analysis was performed by comparing the earnings of PBBP2, local tax and PAD between before and after delegated authority of the collection PBB-P2. The result of this research is showed that earnings of PBB-P2, Local Tax and then PAD increased after PBB-P2 devolved become local tax. As well as the collection efficiency of the PBB-P2 increased after the collection authority delegated to local governments .

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