ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN ENREKANG (Studi Kasus Pada Kabupaten Enrekang Sulawesi Selatan)
| Main Author: | Hasir, Sri Uthari |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/40124/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/40124/2/BAB%201.pdf http://eprints.umm.ac.id/40124/3/BAB%202.pdf http://eprints.umm.ac.id/40124/4/BAB%203.pdf http://eprints.umm.ac.id/40124/5/BAB%204.pdf http://eprints.umm.ac.id/40124/6/BAB%205.pdf http://eprints.umm.ac.id/40124/7/LAMPIRAN.pdf http://eprints.umm.ac.id/40124/ |
Daftar Isi:
- The purpose of this study is to analyze the level of effectiveness and contribution of land and building tax revenues to local revenue of Enrekang Regency. Which under Law No.28/2009 on local taxes and user charges that the land and building taxes that were originally a central tax are transferred to local taxes. The level of effectiveness and contribution of the land and building tax will help increase local tax revenue. This research is a descriptive research with data collected through interviews with the head of local tax revenue and local tax collection officer, and documentation of annual realization report of Land and Building Tax, Local Original revenue report, and tax realization report of Bumi and per-districts building. By analyzing the tax revenue of earth and government building of Enrekang Regency, in this research indicate that level of effectiveness of tax revenue of earth and building of Enrekang Regency during the year 2014-2016 average 100,73%. Meanwhile, contributions from 2014-2016 land and building taxes are still below the standards of local government with an average of 4.95%.