PENGAWASAN PEMUNGUTAN PAJAK AIR TANAH DALAM UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DAN KAITANNYA TERHADAP ASAS KEADILAN DI KABUPATEN SLEMAN
| Main Authors: | , I GEDE FEBRI PUTRA, , Adrianto Dwi Nugroho, SH.,Adv. LLM. |
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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/130742/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=71171 |
Daftar Isi:
- This thesis discusses the monitoring of groundwater tax collection as an effort to increase district own-revenue in Sleman district. Groundwater tax is a potential source of district-own revenue and each year has increased. But quite a lot of potential revenue lost due to a lack of oversight of local government. It is seen from the number of budget hotel owner are not registered as groundwater taxpayer. Monitoring is carried out by the local government not running optimally, because the field workers are few in number coupled with low public awareness remains to pay taxes. As a solution monitoring should be carried out more effectively by introducing other types of surveillance and collection system in accordance with the principles of justice.