DAMPAK PENGALIHAN PENANGANAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI

SARASWATI, KATHERINE GESTANIA PRITA (2015) DAMPAK PENGALIHAN PENANGANAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DARI PEMERINTAH PUSAT KE PEMERINTAH DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN WONOGIRI. Other thesis, Universitas Sebelas Maret.

[img]
Preview
PDF
Download (716Kb) | Preview

    Abstract

    The purpose of this research is to determine the impact of Land and Building Tax of Urban dan Rural Area redirection handling from central government to regional government on Own Sources Revenue of Wonogiri District, and also what efforts are being done by Local Government of Wonogiri in order to overcome the obstacles in PBB-P2 collecting activity. The research process is done by interviewing some Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (DPPKAD) of Wonogiri Region staffs and requesting the documents that support this study. The process of this study is including effectiveness and contribution measure measurement of PBB-P2 to PAD of Wonogiri District and its allocation. The next step is deciding the obstacles faced by Local Government of Wonogiri related to PBB-P2 along with their efforts to overcome it. The result of the research are showed that the PBB-P2 income effectiveness of Wonogiri District increase to 103.43% after redirection handling is applied. However its contribution on PAD is still low with the precentage of 6.81%. The most influential factor here is the provisions value of Tax Object Sales Value (Nilai Jual Objek Pajak) that is still low, it is only 1 per mill thus there are many taxpayers with tax due value less than Rp1000. From this research result, the suggestions that can be given is the Local Government of Wonogiri needs to provide socialization, cooperation, and complete explanation about the important of tax paying in order to develop Wonogiri region to the taxpayers periodically. Besides, all aspects related to PBB P2 is need to reviewed, especially the term of regulation, taxpayers listing, tariff regulation, NJOP regulation, minimum tax rate regulation, and so on. Key Word: Land and Building Tax of Urban adn Rural Area of Wonogiri District

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HG Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Hartono M Asyiq
    Date Deposited: 29 Nov 2015 20:12
    Last Modified: 29 Nov 2015 20:12
    URI: https://eprints.uns.ac.id/id/eprint/22215

    Actions (login required)

    View Item