Department of Accounting, 2003

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ANALISIS EFEKTIVITAS DAN EFISIENSI PEMUNGUTAN PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN MOJOKERTO

WAHYU IRWANSYAH M

Abstract


This research had been held in the region government of mojokerto by taking file “Effectiveness and efficiency of tax leviied and region distribution in Mojokerto Regency”. This research porpose is to knowing how far effectiveness and efficiency of tax levied and region distribution wich is done by aaaaaaaregion revenue official (Dinas Pendapatan Daerah). Can the effectiveness and efficiency rate of tax levied increasing Region Natural Revenue (Pendapatan Asli Daerah) of Mojokerto regency.
Analyses tool, which is used to know how far effectiveness and effiiency of tax levied, and region distibution are effectiveness ratio and efficiency retio. Analyses ratio is used to knowing the effectiveness and efficiency rate of tax levied and region distribution able to increase region natural revenue.
Result of anayses using effectiveness ratio. The effectiveness of tax levied and region distribution on 1999/2000 calculation is 1.604. on year 2000 calculation results 0,959 and year 2001 become 1,408. Result of analyses using efficiency ratio analyses. Eficiency rate of tax levied and region distibution on 1999/2000 calculation is 0,072, year 2000 is 0,079 and 2001 calculation become 0,066.
From analyses result, if the tax levied and region distribution run effectve and efficient it would be able to increase the region natural revenue and if do not run effective and efficient it would be able to decrease the region natural revenue.According to the cunclusion before the researcher able implicate to suggest that region revenue official of Mojokerto regency should increase giving more valuable information to people about paying tax and distribution consciously. Exploring object that shuod be taxed and reattributed and increasing mean and infrastucture of tax levied. It is done because effectiveness and efficiency of tax levied have a close relationship to people who get a must to pay tax and retribution.

 

Keyword : pemungutan pajak; Retibusi

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/23/jiptummpp-gdl-s1-2004-wahyuirwan-1107-pendahul-n.pdf



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