SISTEM PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA PERATURAN DAERAH NOMOR 11 TAHUN 2O1O DI KABUPATEN KARANGAFIYAR

WIDYASIWI, YAYU AYLIA (2015) SISTEM PEMUNGUTAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SEBELUM DAN SESUDAH DIBERLAKUKANNYA PERATURAN DAERAH NOMOR 11 TAHUN 2O1O DI KABUPATEN KARANGAFIYAR. Universitas Sebelas Maret.

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    Abstract

    This research aimed to find ouil (l) the tax collection system for mineral rather than metal or rocks before and after the enactment of Local Regulation Number 11 of 2010 in Karanganya.r" (2) the effect of the Local Regulation Number 11 of 2010 enactment, and (3) the attempts taken by the Local Government of Regency Karanganym could improve the local original income from the mineralrather than.metal and rocks tax sector. The writer conducted a direct observation on the related institution, the Local Income, Financial and Asset Management Service of Karanganyar Regency. This writing employed a descriptive method. The data was colleeted using observation, interview, and library researeh rnethods. The informant came from the Local Income, Financial and Asset Management Service of Karanganyar Regency and the mineralrather than-metal and rocks taxpayers. The result of research showed that the tax collectior system for the mineral. rather-than-metal and roeks before and after the enactment of Loeal Regulation Number 11 of 2010 was ih principle the same, that is, using self assessrnent sy$tem. The difference lied only on the subject of mineral-rather tlan-metal and rocks tax. After the enactment of Loeal Regulation Number 11 of 2010, the DPPKAD of Karanganyar Regency focused more on collecting the mineral-rather than-metal and rocks in Construction Service Company. The effect of the Local Regulation Number 11 of 2010 enactment was the increased revenue of mineral-rather than-metal and rocks kx. The attempts taken in improving the income from the mineral-rather thanmetal and rocks tax sector were to socialize and to build survey team to register the taxpayers in lscal areas difficult to reach.

    Item Type: Other
    Subjects: H Social Sciences > HB Economic Theory
    K Law > K Law (General)
    Divisions: Fakultas Ekonomi
    Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Endar Kusumaningrum
    Date Deposited: 23 Nov 2015 11:33
    Last Modified: 23 Nov 2015 11:38
    URI: https://eprints.uns.ac.id/id/eprint/21887

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