Analisis Faktor-faktor yang Mempengaruhi Perbedaan Penerimaan Pajak Air Tanah di Kabupaten Boyolali dan Kabupaten Karanganyar Tahun 2013-2015

Setiawati, Dewi Indah (2016) Analisis Faktor-faktor yang Mempengaruhi Perbedaan Penerimaan Pajak Air Tanah di Kabupaten Boyolali dan Kabupaten Karanganyar Tahun 2013-2015. Other thesis, Universitas Sebelas Maret.

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    Abstract

    The objective of research was to find out the factors affecting the difference of groundwater tax revenue between Boyolali and Karanganyar Regency in 2013-2015. The research method employed was to collect primary and secondary data. Primary data was obtained from the comparison between theory and result of interview with the employees of DPPKAD in Boyolali and Karanganyar, while secondary one was obtained from documents of Boyalali and Karanganyar DPPKAD and from books. The conclusion of research was that the effectiveness of groundwater tax in Karanganyar Regency was higher than that in Boyolali, and the factors affecting included taxpayer number, the level of awareness of the taxplayer, regulation, geographical condition and the type of industrial. The writer recommended DPPKAD Boyolali to recollect the data in order to increase the number of taxpayers, and DPPKAD Karanganyar to explore potential groundwater deeper. The writer recommended both of region to make socialization more frequently and to increase the number of officers to make the implementation of groundwater tax collection run optimally.

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HG Finance
    H Social Sciences > HJ Public Finance
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Mujahid Zenul
    Date Deposited: 12 Nov 2016 12:28
    Last Modified: 12 Nov 2016 12:28
    URI: https://eprints.uns.ac.id/id/eprint/28562

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