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ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURABAYA

ANGGRAENI, CICIELIA PUSPITA (2016) ANALISIS EFEKTIFITAS DAN KONTRIBUSI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TERHADAP PENDAPATAN ASLI DAERAH KOTA SURABAYA. Diploma thesis, STIE PERBANAS SURABAYA.

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Abstract

Tax is a source of state revenue, the existance of Act No. 28 of 2009 changed land and building tax from the central tax into the local tax. Since 2001 the tax on land and buildings has been used as a component of regional revenue. Surabaya is the first city on the transfer of the management of land and building tax sector in rural and urban area. In order to examine the effectiveness and contribution of land and building tax is by dividing the realization of land and building tax revenues by the target land and building tax then multiplied by 100%. Contributions derived from the realization of revenue from land and building tax divided by the realization of local revenue and multiplied by 100%. There is a table shows the interpretation of effectiveness category and contribution. Data used by the author, namely primary and secondary data, with data collection techniques such as observation, interviews and documentation. The results of this study showed the average effectiveness of land and building tax revenue in 2009- 2011 was 80.6 with the criteria belongs to sufficiently effective. While the contribution of land and building tax to the local revenue in the year of 2011- 2013 was 26.33% with the criteria belongs to average. Regional revenue source in the Department of Revenue and Finance of Surabaya is appropriate with the Law No.32 of 2004 and the government policy to add other legitimate income (Regional Public Service Board) as a source of local revenue. Keyword: Land and Building Tax Surabaya, effectiveness and contribution Land and Building Tax,Rural and urban area to local revenue

Item Type: Thesis (Diploma)
Subjects: 300 - SOCIAL SCIENCE > 336.2 - TAXES & TAXATION
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Perpustakaan Universitas Hayam Wuruk Perbanas Surabaya
Date Deposited: 07 Sep 2017 02:33
Last Modified: 07 Sep 2017 02:33
URI: http://eprints.perbanas.ac.id/id/eprint/2351

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