UPAYA PENINGKATAN PAJAK DAERAH DALAM MENDUKUNG PELAKSANAAN OTONOMI DAERAH DI KABUPATEN BIMA
| Main Authors: | , Sahrudin, , Dr. Wahyu Widayat, M. Ec. |
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| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2014
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| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/126373/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=74033 |
Daftar Isi:
- ABSTRACT The objective of research was to observe potential, efficiency and effectiveness of local taxes and to seek an effort for increasing local taxes revenue. The research was conducted in District of Bima using primary and secondary data, the primary data obtained through direct interviews with the concerned parties to the research such as Head of Local Revenue Office (DISPENDA) District of Bima. The secondary data were taken from official data of Local Revenue Office. The Statistics Central Agency (BPS) District of Bima including the target data and realization of local taxes, target data and realization of Local revenue (PAD), District Budget and Expenditure (APBD), data collected were analyzed using SWOT analysis, and simple linear regression, SWOT analysis is seeking the ways to increase the revenue from the local taxes, and simple linear regression analysis used to calculate potential, efficiency, and effectiveness of local tax The conclusion results showed that the average revenue from each local tax potential in District of Bima has not approached real potential, from the potential calculation, efficiency, and effectiveness of local tax and efficiency levels of local tax such as Hotel Tax was at 52.08 percent, Restaurant Tax 43.56 percent Advertisement Tax 53.37 per cent and Entertainment Tax 53.16 were classified as very efficient, with criteria efficiency of financial performance based on Decision of Ministry of Interior No. 690 900 327 by 1996 less than 60 percent is very efficient. From the calculation result of effectiveness the Hotel Tax was at 4.23 percent Restaurant Tax 7.13 percent, Advertisement Tax 18.08 percent, Entertainment Tax 4.45 percent was ineffective, with the effectiveness criteria of financial performance based on decision of the Ministry of Interior No. 690 900 327 in 1996 less than 60 percent was ineffective. The results of SWOT analysis showed that to increase the revenue from the Local Tax the Local Government of Bima District must improves the human resources quality through training, updating potential data of local taxes, increase taxpayer awareness through counseling/socialization, improving the supporting facilities and infrastructure to increase the tax revenue, improving operating budget and collection wage, as the most important factor in improving local tax in District of Bima.