ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BINTAN PERIODE 2011-2014

Hadli, Lidya Rikayana (2016) ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN BINTAN PERIODE 2011-2014. Masters thesis, Universitas Andalas.

Preview	Text (Abstrak) 7. ABSTRACT ok.pdf - Published Version Download (125kB) | Preview
Preview	Text (BAB I (Pendahuluan)) 10. BAB I.pdf - Published Version Download (153kB) | Preview
Preview	Text (Bab Akhir (Penutup/Kesimpulan) 14. BAB V.pdf - Published Version Download (134kB) | Preview
Preview	Text (Daftar Pustaka) 15. Daftar Pustaka PAJAK DAERAH bintan.pdf - Published Version Download (207kB) | Preview
	Text (Tesis Full Text) tesis utuh.pdf - Published Version Restricted to Repository staff only Download (2MB)

Abstract

Local Taxis one ofregional revenue sources. Bintan Local tax regency contributionsinthe last four yearsmore than75% of theannual total regionalrevenue.This study aimsto analyzethe development trend, rate of growth, andeffectivenesscontribution of eachlocal tax to regionalrevenuein Bintan regencyduring 2011-2014 period. Theseisdescriptivestudy with quantitative approach. The results isthe development ofLocal TaxesinBintanregencyduringthe period 2011-2014can be groupedinto three levelsof tax revenuewhich arethe tax revenueincreasing, fluctuating, anddecline. The average rate of growth Bintan Local Tax ranging from the biggest are parking tax, BPHTB, street lighting tax, hotel tax, restaurant tax, entertainment tax, advertisement tax and Non Metallic Minerals Tax and Rock / Tax Collection Minerals Group C.Tax Growth Rate Swallow's Nest and property taxes in rural and urban were not visible because tax collect recently implemented in 2014. However, the Ground Water Tax was not visible because Bintan district does not had a tax object of Groundwater. All of Bintan Local Tax mostly have beeneffectivewith an averagevalue ofeffectivenessabove 90%.Nevertheless, there isoneLocal Taxwhichgrades belowaveragevalue ofeffectiveness 90%,thatwas advertisement tax. The largest local tax averageagainstPADishotel taxand the smallest isparking tax. The local governmentis expected toimprove employee performances, socializationof taxespayment, and conduct surveysandassess theRegional Taxreturn objects.. Keywords: Local Taxes, Regional Revenue, Contributions, Effectiveness.

Actions (login required)

View Item