ANALISIS EFEKTIFITAS SISTEM PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM RANGKA MENINGKATKAN PENDAPATAN DAERAH PADA BADAN KEUANGAN PEMERINTAH DAERAH TINGKAT II KODYA PROBOLINGGO

IKA PUSPITA SARI

Abstract



Research conducted by reperesent research of case study at Monetary Body of government of Area Mount II Kodya Probolinggo with Title ?Analyse effective of System of Imposition of Earth and Building in order to Improving Earnings of Area at Monetary Body of Local Government Mount II Probolinggo ?. As for problems elaborated the following: how far of effective of system of Imposition of Earth ang Building conducted by Local Government Mount II Probolinggo to increase the original earnings of area.
Intention of this research is first to know whether system of imposition of earth and Building (PBB) in Probolinggo have effective, second to know how far effective of collection of PBB in order to improving earnings of area in Probolinggo.
In this research writer try to know wether performance from good Monetary Body so that can improve area earnings. Analizer used to calculate the level of PBB is first of NJKP building (Assess To Sell to Incure Iease = 20% x (NJOP ? 8.000.000), second to [count/calculate] the level of NJKP earth ((Assess To Sell to Incure Iease = 20% x (NJOP ? 8.000.000) and third to calculate debt Iease = tax rate of x NJKP.
Result of acceptance of PBB in range of time 3 (three) of year that is year 2000 (35,68)%, year 2001 (17,32)%, year 2002 (52,40)%. From result of above calculation of showing that result of acceptance of PBB experinence of increase from year to year this means that system of collection of PBB in Probolinggo have effective.
Pursuant to conclusion of above, writer can give suggestion at Monetary Body of Local Government Mount II Probolinggo that is first need existance of active role from various good party side collector and also socialize to increase the area earnings, second of before doing collection is before hand conducted by data of object so that extension object of knowable lease and acceptance of PBB earn increasing, third to increase awareness of taxpayer for the importance of paying PBB utilize to improve prosperity socialize and development of area of through addition of counseling frequency.

 

Keyword : PAJAK BUMI DAN BANGUNAN; PENDAPATAN DAERAH

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/27/jiptummpp-gdl-s1-2004-ikapuspita-1323-Pendahul-n.pdf


Keywords


PAJAK BUMI DAN BANGUNAN; PENDAPATAN DAERAH