WEBY, FANTRI (2014) ANALISIS PERBANDINGAN ISI PERATURAN DAERAH TENTANG PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN (PBB-P2) DAN PENGARUHNYA TERHADAP PENDAPATAN ASLI DAERAH. Diploma thesis, Universitas Andalas.
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Abstract
Authority in determination the base of PBB-P2, the determination of the tariffs, granting the result of income and the management of administrative have been done by of each region with the establishment of local regulations about PBBP2 by of each region. When the research is done, in province of West Sumatera only Padang City, district of Tanah Datar, Bukitinggi City and Sawahlunto City who has had regional regulation that regulates collection of PBB-P2. Research is aimed to perceive the difference from each regional regulation made by of each region and the influence of implementation of the regulation the area to the local revenue that originates from PBB-P2. This research is a descriptive approach, by using the technique of grouping/coding, content analysis and qualitative analysis. The result showed that there is a fundamental difference in regional regulation set by each region, and application of regulations can increase local revenue that originates from PBB-P2. Key words: Local Regulations, PBB-P2, Local Revenue
| Item Type: | Thesis (Diploma) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | ms Meiriza Paramita |
| Date Deposited: | 21 May 2016 03:17 |
| Last Modified: | 21 May 2016 03:18 |
| URI: | http://scholar.unand.ac.id/id/eprint/9261 |
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