ANALISIS BIAYA TRANSAKSI EKONOMI DALAM PELAKSANAAN PENGELOLAAN BPHTB SEBAGAI PAJAK DAERAH DI KOTA YOGYAKARTA
| Main Authors: | , Agung Manggung, , Dr. Poppy Ismalina, M.Ec. |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
[Yogyakarta] : Universitas Gadjah Mada
, 2012
|
| Subjects: | |
| Online Access: |
https://repository.ugm.ac.id/99392/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=55950 |
Daftar Isi:
- Transaction cost economics of taxation is required to realize the cost of an activity or set of activities. The strategy will be implemented by the organization or institution must considering the factors are transaction costs low. In other words, the selection strategy of the organization should do a combination of activities and transaction costs that provide optimal results, the activities generate high outcome, in this case outcome of high was exceeded tax revenue plan. This research aims to analyze the factors are affecting the transaction costs economy economy in collection BPHTB as local taxes in the city of Yogyakarta. Data were collected through questionnaires using purposive sampling techniques as well as unstructured interviews were conducted. To analyze the the factors used exploratory factor analysis and to analyze the results of the factors analysis used factor analysis descriptive qualitative. The procedure used in the analysis of these factor were as follows: defining the problem, making the correlation matrix, determine the number factors, factor rotation, factor interpretation, determining the accuracy of the form factor. The test results showed that research instrument were valid and reliable to analyze the factors that affect the transaction costs economic in the implementation of the collection BPHTB as local tax. The results of factor analysis are conducted, that showed there are five factors affecting the transaction cost economics in the implementation of collection BPHTB as the local tax the city of Yogyakarta were: (1) factor skills and behavioral the tax officials and facilities received in executing the contract /letter of decision, (2) factor the implementation of regulation/legislation, (3) factor the state/condition of the implementation of tax collection, (4) factor the uncertainty in the implementation of collection, (5) factor the governance taxation.