ANALISIS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN PENAJAM PASER UTARA KALIMANTAN TIMUR
| Main Author: | DOGO, CATUR SIH YOHAN |
|---|---|
| Format: | Thesis NonPeerReviewed |
| Terbitan: |
, 2014
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/14529/ |
Daftar Isi:
- The purpose of the study to analyze the effectiveness, efficiency, and contribution of Taxes and Levies in the District of Penajam Paser Utara. The analytical tool used is the analysis of effectiveness, efficiency analysis, and analysis of the contribution. The results of the analysis of the effectiveness of taxes and levies from 2009 to 2013 had fluctuated but continue to increase, it's just that in 2011 decreased dramatically so ineffective.To the level of efficiency that made the District of Penajam Paser Utara from 2009 to 2013 are all very efficient with an average value of 1.70 percent, where tax revenues and user fees greater than the cost of collection incurred.The level of contributions taxes and levies in 2009-2013 increased annually in local tax levies and for its contribution to decline. Based on the research results, it is expected that the District DISPENDA Penajam Paser Utara can increase revenue, especially taxes and levies to make efforts: Conducting a survey or mapping programs and develop policies and strategies for the development of new levies object, human resource managers increase revenue and improve and adjusting the institutional aspects (management organization PAD) and aspects of management, simplifying the tax system and levies, separation listing fees and levies tax, targeting a clear budget for taxes and levies each year.