ANALISIS SISTEM DAN PROSEDUR PEMUNGUTAN PAJAK DAERAH GUNA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN DAERAH TINGKAT II MALANG

IIK INDRIYATI

Abstract


The implementation of region autonomy demands earnings and finance management openness to become undeniable anymore. In order to have optimal acceptance of the region tax, there should be appropriate collection procedure and system. The administrative aspect, region government capacity in the implementation of its authority in collecting the region earnings as well as administering it effectively and legally liable, is very important.
This study is carried out at Region Earnings Department by the title ? The Analysis Of Region Earnings Collection Procedure And System In Order To Increase Region Tax Acceptance Of Malang Regency.
This study is aimed to know whether the implementation of region earnings collection system is agree with the permanent procedure or rule.
The analysis used to know whether the system and procedure of collecting region tax is effectively implemented agree with intern controlling element that is using descriptive analysis or with qualitative method and effective analysis. The measuring rod to determine the region tax collection effectiveness is if the effectiveness shows the equal more to 100 (? 100) so that the region government has already implement the effectiveness of region tax collection.
From the analysis, it can be known that the system and procedure of region tax collection, that is implemented by the Government of Malang Regency, is already agree with the permanent procedure or rule and effectivelly implemented. But, it is suggested to develop the quality of the officers by improving their skills in order to perform their duties profesionally.

 

Keyword : otonomi daerah; pajak

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/30/jiptummpp-gdl-s1-2004-iikindriya-1472-PENDAHUL-N.pdf


Keywords


otonomi daerah; pajak