EVALUASI KINERJA PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN SOLOK TAHUN 2010-2013

FIKI, MUSDA (2014) EVALUASI KINERJA PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN SOLOK TAHUN 2010-2013. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine how the performance of Tax Non Metallic Minerals and Rocks in Solok Regency. This research was conducted with a quantitative approach, collecting data and documents relating to the Local Taxes, especially Non Metallic Minerals Tax and rocks.This research was conducted with quantitative methods, it means to analyze the data and documents that have been collected as well as a discussion of the problems found in research with the servant who was a resource person in the interview to determine how the performance of Tax Non Metallic Minerals and Rocks in Solok Regency. The results conclude that: 1. Tax Collection instead Metals Minerals and Rocks in Solok Regency determined by using a system of self Assessment or Constanta Storting (CS). 2. Potential tax of Non Metallic Minerals and Rocks in Solok Regency has not done in maximum, its seen from the calculation of tax potential is only a small portion that can be realized. 3. The level of effectiveness of Tax Non Metallic Minerals and Rocks in Solok Regency from 2010-2013 realization based on the target is not effective. 4. Contributions of Tax Non Metallic Minerals and rocks to PAD based on realization is 1.81% (very less). Keywords: Target, Actual and Potential Tax Non Metallic Minerals and rocks.

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