POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN KECAMATAN MERTOYUDAN KABUPATEN MAGELANG, TAHUN 2010
| Main Authors: | , Alam Purnomo Aji, , Dr. Wahyu Widayat, M.Ec., |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/118424/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=58374 |
Daftar Isi:
- Land and Building Tax Revenue Urban Sector Sub Mertoyudan in the period of 5 years from 2006 to 2010 always increase when viewed from the side of the target and realization. However there are problems in the determination of this target, which was put forward assuming linear estimates and projections of annual targets and not based on the potential or actual field data based on the determination that the target is possible the loss of some revenue PBB Urban Sectors potential. This study aims to analyze the potential of land and building tax revenue Urban Sector Sub Mertoyudan Magelang District in 2010, to calculate the potential revenue projections PBB in 2011, 2012, and to analyze the effectiveness of the PBB reception in 2010 and 2011. This study used quantitative descriptive method using statistical analysis tools such as the effectiveness of the performance, potential and projections. The findings of this study are as follows: (1) by means of an analysis of potential that PBB revenue terget in 2010 was Rp1,985,551,390 or 47.92 percent of the potential optimistic (Rp4,143,583,244), 48.85 percent of the potential moderate (Rp4,064,805,097) and 49.34 percent of the potential pessimistic (Rp4,023,972,446), (2) by using a projection analysis, we conclude that the potential revenue projections PBB Sub Mertoyudan Urban Sector for the year 2011 amounted to Rp4,160,382,722 to optimistic estimates, Rp4,081,352,486 to moderate estimates, Rp4.040,389,169 to pessimistic estimates, in 2012 amounted was Rp4,177,363,677 to optimistic estimates, Rp4.098,080,544 to moderate estimates, Rp4,056,986,145 to pessimistic estimates, (3) using analytical tools effectiveness by performing comparisons between the realization of PBB with PBB potential results of the analysis, so it can be concluded that, considering the third estimate, that estimate is optimistic, moderate, pessimistic about the performance of PBB in 2010 revenue and in 2011 was ineffective. The effectiveness of the PBB performance revenue in 2010 by considering the three estimates was 33.21 percent for the optimistic estimates, 34.49 percent for moderate estimates, 35.88 percent for the pessimistic estimate, and for the year 2011 was 33.37 percent for the optimistic estimate, 34, 66 percent for moderate estimate, 36.05 to pessimistic estimates.