PENERAPAN SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH SEBAGAI SARANA PENUNJANG EFEKTIVITAS PENERIMAAN PAJAK DAERAH (Studi Kasus pada DIPENDA Kabupaten Malang)

Yuyun Wiji Lestari

Abstract



This research is a case study about System of collecting tax at Earning Agency of Malang, with a title: “ANALYSIS OF SYSTEMS AND PROCEDURE OF COLLECTING TAX AREA TO INCREASE EFFECTIVE ACEPTANCE OF TAX AREA” (Case Study at Earnings Agency of Malang).
The target of this research is know: does the area imposition procedure and system have suitable to the result that reached and does the area imposition as an affort to make up the acceptance of tax Area in Malang is effective.
Data analyze method in this research is used qualitative technique by taking descriptive research from as follows: analyzing organization chart, systems and collection procedure analysis, analyzing healthy practice, analyzing officer which is competence and analyzing the target and realization of tax and also earnings genuine area, period 2001 to 2003.
Base to the result of this research suggests that systems analysis and area imposition procedure done by Earnings Agency of Malang have run effectively. This matter means that in 3 (three) last year from 2001 up to 2003 have exceeded specified goals, that is equal to 128,48%. The goals of acceptance of area tax increases per annum, while the percentage revenue of genuine area is also progessively mount. The result indicates that Malang Government has worked hardly in collecting area imposition.
Base to the conclusion above, writer can give suggestion that it would be better if Earnings Agency of Malang is more improving their coordination in collecting area imposition through internal and external way in order to improving system effectively and area imposition procedure to support and add earnings genuine area.

 

Keyword : sistem; prosedur; pemungutan pajak daerah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/25/jiptummpp-gdl-s1-2004-yuyunwijil-1237-PENDAHUL-N.pdf


Keywords


sistem; prosedur; pemungutan pajak daerah