ANALISIS REALISASI DAN PROSPEK PENERIMAAN PAJAK REKLAME SEBAGAI PENDAPATAN ASLI DAERAH DI KABUPATEN KARANGANYAR

Nugraheni, Herdiyana Catrur (2009) ANALISIS REALISASI DAN PROSPEK PENERIMAAN PAJAK REKLAME SEBAGAI PENDAPATAN ASLI DAERAH DI KABUPATEN KARANGANYAR. Other thesis, Universitas Sebelas Maret.

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Abstract

The writing of the final project is to know how much the Realization of the Revenue and the Development of the Advertisement Tax Revenue from year to year. Relating to that issue, the research is carried out by using an interview method and Library Study. The interview is conducted by asking information to the related Sides, while the library study isimplemented by collecting information from books, document and other reliable literatures. The aim of research is to know (i) how much the Growth Ratio of Advertisement Tax Revenue in Karanganyar Regency is, (ii) how is the prospect of Advertisement Tax Revenue in the years to come in Karanganyar Regency, (iii) how far does to be done by the Revenue Department of the Karanganyar Regency to increase the PAD revenue especially from the Advertisement Tax Sector. Based on the research conducted, it can be drawn to the conclusion that the Policy and Management Strategy of Advertisement Tax being conducted by the Revenue Regencial Office (Dipenda) can run well and get a good response from the Tax Payers. As the Tax Revenue from year to year is always beyond the target determined, and the Revenue in 2008 increased compared with that of the same kind in 2007. In term of adherent, it can be considered as low as there are Tax Payers who are late in paying the tax. The constraint being faced is from the Tax Payers themselves and the Fiskas itself. In the Revenue Office, there are Tax Payer paying the tax late and they are on purpose to prepare a BookKeeping on the Revenue’s turnover, the lack of Quality and the Fiskas’s Disciplinary, there is no Tax ‘s Confiscation Officer yet; And the effort to overcome the constraint is to have the Fiskas to come the Tax Payer’s place until at the determined time. Therefore, the implementation of collecting the Tax Revenue has to be improved to achieve the target desire so that it will get a better output as expected Key word:AdvertisementTax

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