PELAKSANAAN PEMUNGUTAN PAJAK SARANG BURUNG WALET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA PONTIANAK
| Main Author: | B51110092, Asry Noviana |
|---|---|
| Format: | Article info eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Kajian Ilmiah Akuntansi Fakultas Ekonomi UNTAN (KIAFE)
, 2016
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| Online Access: |
http://jurnal.untan.ac.id/index.php/ejafe/article/view/15614 |
Daftar Isi:
- To support the development of real regional autonomy and responsible local government financing sourced from the original income. Khusussunya derived from Local Tax, one of the Local Tax is a Tax Swallow's Nest. It thus carried out by the City Government through the Department of Revenue Pontianak Pontianak City made efforts Increased Tax Revenue Swallow's Nest optimally to fill local cash This research uses descriptive method to analyze the contributions that the Tax swallow's nests against Original Income Pontianak City and make tax collection system bird nest wallet in increasing revenue and analyzing tax Pontianak City bird nest wallet is still eligible to be continued or terminated. Analysis technique used is quantitative data and descriptive analysis. Selection of the samples in this study using purposive sampling with the goal in order to obtain a sample that represented. Based on research by the author, it can be deduced that the amount of the contribution tax swiftlet nests against Original Income Pontianak City calculated for the last five years from 2011 to 2015 has decreased every year. Nevertheless, a small contribution is still affecting revenue in the city of Pontianak. To increase the tax revenue of bird's nest to Pontianak city, then carried out as between the other stages, socialization Taxes Swallow's Nest, Data Collection and Taxpayer Registration swallow's nests, Circulation Supervision and Control Swallow's Nest Swallow's Nest. For the future tax collection Swallow's Nest is still feasible to continue. Keywords: Contributions, Taxes Swallow's Nest and Original Income