INGKAT KONTRIBUSI PAJAK-PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2013-2014

P, SETYAWAN HARY (2016) INGKAT KONTRIBUSI PAJAK-PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA SURAKARTA TAHUN 2013-2014. Other thesis, Universitas Sebelas Maret.

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    Abstract

    Local taxes contribution is the highest contributor in locally-generated revenue in Surakarta, to show how independent the local government is, to fund its expenses and to fund its development. This research is meant to find out how is the contribution of local taxes to Surakarta’s locally-generated revenue. The methods which used in this research are descriptive method which shows how is the contribution of local taxes to Surakarta’s locally-generated revenue including hotel tax, restaurant tax, entertainment tax, advertisement tax, street lighting tax, parking tax, underground water tax, Swift’s nest tax, land and property tax and also fee for acquisition of land and buildings. The result of this research shows that collection procedure of local taxes is decent overall and according to local rules. In practice, thre are still some weakness, like target setting that exeed the potential and too high on some local taxes. DPPKA are expected in seubsequent years more closely in setting the target, taking into account of local taxes. Sistem Upload Eprints Logout

    Item Type: Thesis (Other)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    H Social Sciences > HJ Public Finance
    J Political Science > JS Local government Municipal government
    Divisions: Fakultas Ekonomi > D3 - Akuntansi Perpajakan
    Depositing User: Sofi Wildan
    Date Deposited: 16 Nov 2016 13:04
    Last Modified: 16 Nov 2016 13:04
    URI: https://eprints.uns.ac.id/id/eprint/28919

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