Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan (PBB-P2) Terhadap Pendapatan Asli Daerah Di Kota Padang Periode Tahun 2013 Sampai Dengan 2016 (Per 31 Agustus 2016) (Studi Pada DinasPendapatan Kota Padang)

Dany, Setiyawan (2016) Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan (PBB-P2) Terhadap Pendapatan Asli Daerah Di Kota Padang Periode Tahun 2013 Sampai Dengan 2016 (Per 31 Agustus 2016) (Studi Pada DinasPendapatan Kota Padang). Diploma thesis, Universitas Andalas.

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Abstract

The study aims to analyze the effectiveness and contribution of land and building tax (PBB-P2) and charges to the original local revenue (PAD) of Padang city since 1 January 2013 until 31 August 2016. The type of research is quantitative namely to described of the issues under study, interpret and explain the data systematically on department of revenue, Padang city. The result showed that the effectiveness of the collection of land and building tax in Padang city department of revenue is good enough or effective. Where the highest effectiveness of PBB-P2 happened in 2014 (103,01%). The level of contributions PBB-P2 against the original local revenue from 2013 until 31 August 2016 reached with the criteria of very less that is the percentage of criteria under 10 %. The average tax contribution of PBB-P2 from 2013 until 2015 just as big as 8,86% according to criteria mean very less. Keywords : effectiveness, contribution, land and building tax (PBB-P2) collection, the original local revenue.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Akuntansi
Depositing User: s1 akuntansi reguler
Date Deposited: 01 Feb 2017 04:18
Last Modified: 01 Feb 2017 04:18
URI: http://scholar.unand.ac.id/id/eprint/21638

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