ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)
| Main Authors: | Luntungan, Gratia Tita, Manossoh, Hendrik, Runtu, Treesje |
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| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Universitas Sam Ratulangi
, 2019
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| Subjects: | |
| Online Access: |
https://ejournal.unsrat.ac.id/index.php/gc/article/view/22306 https://ejournal.unsrat.ac.id/index.php/gc/article/view/22306/21990 |
Daftar Isi:
- Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.