Analisis Tingkat Pertumbuhan Penerimaan Pajak Bumi Bangunan Pada Dinas Pendapatan Pengelolaan Keuangan Aset Daerah Sidoarjo Tahun 2012-2015

Awaluddin, Muhammad Rizki (2017) Analisis Tingkat Pertumbuhan Penerimaan Pajak Bumi Bangunan Pada Dinas Pendapatan Pengelolaan Keuangan Aset Daerah Sidoarjo Tahun 2012-2015. Diploma thesis, STIE Perbanas Surabaya.

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Abstract

Taxes is a source of state revenue used to finance development. One of them is the earth tax and building. The land and building tax is a central tax that 90% of the revenues are handed back to the regions. The purpose of this study to determine the growth rate of tax revenue earth and buildings in Sidoarjo regency in 2012-2015. This research was conducted by descriptive method using primary and secondary data. Primary data is data obtained directly from the original source of DPPKAD Sidoarjo, while secondary data is data obtained indirectly through intermediary media. Based on the results of research, tax revenue of the earth and buildings in Sidoarjo Regency in 2012 has increased, but from the period of four years there is one year that still has not met the target. As a result, the rate measured using the growth rate fluctuates. The authors provide advice to the DPPKAD Sidoarjo in order to increase tax revenues earth and buildings more improved. Should the DPPKAD Sidoarjo more assertive in improving the professionalism of the tax apparatus, improve the system and mechanism of delivery of SPPT, and more vigorous in doing counseling of taxpayers. Keyword : Land and Building Tax, Growth Rate of Acceptance, DPPKAD Sidoarjo

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: Magang Magang
Date Deposited: 25 Oct 2019 08:15
Last Modified: 25 Oct 2019 08:15
URI: http://eprints.perbanas.ac.id/id/eprint/4236

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