ANALISIS EFEKTIVITAS ATAS PEMUNGUTAN PAJAK REKLAME SEBAGAI UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Pada Dinas Pendapatan Daerah Kota Malang

Budiono Budiono

Abstract


Research is designated to measure the effectiveness of advertisement taxation and to observe how much the tax can contribute to real income of Malang urban area.
Data analysis method used is descriptive analysis comprises to two phases. First steps are analyzing effectivity of advertisement tax in such ways of: (a) measuring tax obligation, (b) determining payable tax value, (c) adopting taxation on time, (d) checking whether tax is forgotten. Second steps are measuring effectivity rate of advertisement taxation by counting on (a) effectivity analysis and (b) contribution analysis.
Result indicates that the taxation hold by DIPENDA of Malang City has been effectively realized. Average taxation in advertisement for the last four years in budget year of 1999/2000 to 2002 has been increased above standard, that is as much as 113 %. Annually average income objective has been improved, while contribution of the tax for real income result in higher percentages. The proof shows that Malang authority has worked hard to adopt taxation on advertisement.
In summary, the writer suggests that District Income Official of Malang City should improve tax intensification and extensification to support and to increase district income.

 

Keyword : Pajak Reklame; Pendapatan Daerah

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/31/jiptummpp-gdl-s1-2004-budiono986-1545-Pendahul-n.pdf


Keywords


Pajak Reklame; Pendapatan Daerah