CD Tesis

Analisis Efektivitas Pemungutan, Kontribusi Dan Potensi Penerimaan Pajak Daerah Kota Pekanbaru

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This study aims to analyze the effectiveness of collection, contribution and potential of local tax revenue in the city of Pekanbaru. The population of this study is Bapenda and corporate taxpayers in Pekanbaru City. The study was analyzed using the stepwise mixed-method strategy. The first stage uses quantitative analysis to analyze the effectiveness, contribution, and potential of local tax revenue. The second stage uses qualitative analysis to determine the supporting and inhibiting factors of local tax revenue.
The results of the study found that the effectiveness analysis, the taxation of School Fees on Land and Buildings was the most effective tax of 112.25%. However, on the contrary, the Non-Rock and Metal Mineral tax is the most ineffective tax of 0.66%. The contribution can be seen that the tax on School Fees for Land and Buildings is the tax that gives the highest contribution to PAD in Pekanbaru City, which is 30.29%. However, on the other hand, the swallow nest tax which contributes the lowest to PAD in Pekanbaru City is 0.00%. The potential for revenue can be seen that in the 10 years of 2024 the majority is projected to increase, only for the Swallow Bird Nest and Non-Rock Mineral and Metals projected to decline every year. While supporting factors for tax collection include calculators that have been distributed to taxpayers and outreach while inhibiting factors for tax collection include the lack of effective socialization for the public, which results in the community not understanding procedures and sanctions in local taxes. tax, the current system is also a strong enough factor to be the main factor hampering the tax collection system and the issue of licensing is also an obstacle in collecting local taxes.

Keywords: Effectiveness, Contribution, Potential, and Local Taxes

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 219 (0069)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2019

Deskripsi Fisik

xiv, 190 hlm.; ill.; 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 219 (0069)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PASCASARJANA (MAGISTER) AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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