CD Tesis

Analisis Penentuan Target, Strategi Dan Faktorfaktor Yang Mempengaruhi Pajak Daerahdi Kota Pekanbaru

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The phenomenon that becomes the object of research is the inadequate
realization of local taxes in Pekanbaru City which is caused by the poor
performance of 4 types of local taxes, namely Advertising Tax, Swallow's Nest
Tax, Groundwater Tax; and Non-Metal Mineral and Rock Tax. Referring to the
phenomena and preliminary data, it was found that in the upstream period it was
suspected that the target setting for the Advertising Tax, the Swallow's Nest Tax,
the Groundwater Tax was not sufficient; and Non-Metal Mineral and Rock Tax so
that the strategy and efforts to optimize these local taxes are irrelevant and it is
difficult to anticipate the obstacles that impede them.
The objectives of this research are: (1) To analyze the suitability of the
target setting for Advertising Tax, Swallow's Nest Tax, Groundwater Tax; and
Non-Rock Mineral and Metal Tax with potential real local taxes in Pekanbaru
City. (2) Analyze the strategies and efforts that have been made by the Pekanbaru
City Regional Revenue Agency in optimizing the performance of Advertising Tax,
Swallow's Nest Tax, Groundwater Tax; and Non-Rock Mineral and Metal Tax in
Pekanbaru City. (3) Analyzing constraining factors that affect the optimization of
the performance of the Advertising Tax, Swallow's Nest Tax, Groundwater Tax;
and Non-Rock Mineral and Metal Tax in Pekanbaru City.
This research is a qualitative research with a case study approach.
The object of this research is the Regional Revenue Agency and other related
Regional Apparatus Organizations and 4 (four) objects / subjects of local taxes
studied in Pekanbaru City which were carried out in 2020. Data collection
techniques include: (1) Direct observation to the research location namely
Pekanbaru City Regional Revenue Agency and Taxpayer Location as Research
Objects; (2) Data through interviews with the determination of informants using a
purposive method; (3) Collecting data through documents in the form of writing,
pictures or other statistical data; and (4) triangulation.
The results showed that the low realization of the advertisement tax,
groundwater, bird's nest and non-metal and rock minerals in Pekanbaru City was
more due to the inadequacy of the Pekanbaru City Government Internal
Regulation which contained technical guidelines for targeting. From the facts, the
tax on non-metal minerals and rocks in Pekanbaru City is ideally not targeted as
local tax revenue in Pekanbaru City. In addition, the over-target value for the 4
(four) local taxes studied should be compensated for the other 7 (seven) types of
tax that are relevant which are managed by the Pekanbaru City Government.
There has not been an adequate report regarding the strategies and efforts that
have been made by the Pekanbaru City Regional Revenue Agency per Type of
Regional Tax in optimizing the performance of Advertising Tax, Swallow's Nest
Tax, Groundwater Tax; and Non-Rock Mineral and Metal Tax, making it difficult
to make quick, precise and integrated decisions. Efforts that have been made in
upgrading the database, strengthening human resources, optimizing the use of
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information technology and supporting inputs are more focused on 7 other types
of local taxes (outside the types of local taxes studied) because the types of local
taxes under study do not get a priority scale. management. The constraints that
affect the optimization of the Advertising Tax, Swallow's Nest Tax and
Groundwater Tax in Pekanbaru City are (1) Unavailability of adequate
organizational structures and work procedures in optimizing the Advertising Tax;
(2) The data base for Taxation of Advertising, Groundwater, Swallow's Nests and
Non-Metal Minerals and Rocks has not been updated; (3) Inadequate condition of
human resources in terms of quantity and quality; (4) Limited optimization of the
use of appropriate information technology; (5) Limited optimization of the
strengthening of supporting regulations; and (6) Limited supporting facilities and
infrastructure.
Keywords: Local Tax, Target, Strategy and Constraints

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 07. 220 (0077)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Akuntansi., 2020

Deskripsi Fisik

xiv, 397 hlm,; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 07. 220 (0077)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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