ANALISIS KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN REMBANG
| Main Author: | HALARTI, ISNAINING |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2008
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/4297/1/ANALISIS_KONTRIBUSI_PENERIMAAN_PAJAK_BUMI_DAN_BANGUNAN_TERHADAP_PENDAPATAN_ASLI_DAERAH_DI_KABUPATEN_REMBANG.pdf http://eprints.umm.ac.id/4297/ |
Daftar Isi:
- This study is a descriptive case study aimed to describe the contribution of land and building tax as a source of local revenues, in particular, Rembang Local Government in increasing revenue (PAD). In this research, the author uses primary data and secondary data consisting Procedure execution property tax levy, the constraints faced in implementation of property tax levies, the efforts made in overcoming the constraints faced, data on the number of potential , targets and realization as well as property tax Rembang. The results show that the overall contribution of land and building tax against region income average 4.99%, although from year to year since 2000 in succession until the year 2006 budget was decreased, Realization of Land and Building Tax in Rembang District during the fiscal year 2000 -2006 has reached the target even happen over the target, the actual land and building tax in Rembang increased from year to year. and constraints faced in implementation of land and building tax policies in Rembang is related to the lack of planning for implementation (lack of planning for implementation), among others, as seen in data management due to limited personnel and inventory of the potential that has not adopted the program area network, technical problems of policy implementation land and building tax, among others, in the form of limited means and ability to enumerators and land and building tax collector, and the facilities and infrastructure are less adequate and regards to human resources at revenue in general do not have adequate technical capability taxation and relatively little a technical master of taxation as a result of educational background and training is still lacking. From the above conclusion, the writer implies that the order to increase the contribution of land and building tax to PAD, efforts should be made intensification of land and building tax levies. This intensification can be done by adding personnel in the process of tax collection, especially in the villages, the addition of facilities and infrastructure and Socializing is widely especially in the village - the village, which is expected to be reached by all taxpayers. Socialization of this kind directly handled by the Directorate General of Taxation itself by involving officials and local government taxes in the districts as in the forum PKK, Institutions and Village districts.