ANALISIS POTENSI PAJAK DAERAH DALAM RANGKA MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA PROBOLINGGO(STUDI KASUS PADA BADAN KEUANGAN DAERAH KOTA PROBOLINGGO )

DHAYU MERISKA FURQONI

Abstract


This research is a study attributes to the case study at the Financial Agency in Probolinggo city with the title is ?Analysis of the Potential Local Rate of Increasing the Original Income Local in Probolinggo City?.
The purpose of this research is to analyze the potential local rate, haw many they can increase Original Income Area in Probolinggo City; and to know how far the area governor effort (Local Financial Agency) to establish collection local tax whether it is effective or not.
In this research, the technique of data analysis uses firstly to know previously the number of local rate object starting in 2001-2003. Those data will be the base to calculate the potential local rate lastly from hotel tax, advertising tax, and lighting public road tax. In such ways will be obtained the result of calculation whether the income local area has already had potential increasing or not.
The tool of analyzing is to know how many potential local rates by multiply local rate with the amount of debt tax (based on the data of the amount of local rate objects). Then as from the result of calculation the potential can be determinet the percentage of every tipe potential of local rate toward area original income. To determine which of the type of local rate that have the potential or less done by potential analysis. By comparing between potential, target, and realization so that it is able to give how many percent the contribution toward original income area.
The result of analysis is that the most potential type of local rate is the tax of lighting public road that is able to give increasing contribution for year 2001-2003 amount 18.17 % (in 2003). Event lighting public road was collected and managed by power state company, but the revenue gives it to the financial agency area Probolinggo city. Moreover local rate less potential is hotel tax and restaurant tax. It causes of less awareness of taxpayer right time. Any other efforts have been don?t by local financial agency to explore the potential local rate. It is by monitoring the amount of local rate whether there is any changes or not and establish recovery to the late payer tax.
Based on the conclusion above, the writer can implicate that local financial agency is better to monitor or re-registration toward the object of local rate regularly every month to increase local rate revenue, which is less potential. In addition it needs the cooperation and good coordination between local financial agency and local rate subject payer to discuss various problems that occurred outside so that at the end of it that the local rate can be potentially to increase original income tax in Probolinggo city.

 

Keyword : Pajak Daerah asli daerah (PAD)

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/39/jiptummpp-gdl-s1-2005-dhayumeris-1923-PENDAHUL-N.pdf


Keywords


Pajak Daerah asli daerah (PAD)