Suarga, Wanda (2012) ANALISIS POTENSI PAJAK PENERANGAN JALAN, HOTEL DAN RESTORAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DIKOTA BANJAR PROVINSI JAWA BARAT. Other thesis, UPN ''VETERAN'' YOGYAKARTA.
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Abstract
Tujuan dalam penelitian ini adalah menganalisa potensi serta efektivitas penerimaan Pajak Penerangan Jalan, Hotel dan Restoran di kota Banjar provinsi Jawa Barat selama tahun 2008 hingga tahun 2010. Untuk mengetahui potensi penerimaan dan efektivitas dibutuhkan suatu data penelitian yang menggunakan runtut waktu (time series). Penelitian dengan menggunakan runtut waktu akan membantu melihat bagaimana kinerja dari penerimaan Pajak Penerangan Jalan, Hotel dan Restoran. Model analisis yang digunakan yaitu analisis perhitungan potensi penerimaan yang didasarkan pada setiap NJOP dan tarif pajak Pajak Penerangan Jalan, Hotel dan Restoran kemudian perhitungan efektivitas Pajak Penerangan Jalan, Hotel dan Restoran yang didasarkan pada realisasi penerimaan, anggaran dan potensi penerimaan Pajak Penerangan Jalan, Hotel dan Restoran. Hasil perhitungan potensi penerimaan Pajak Penerangan Jalan dan Hotel menunjukkan bahwa potensi Pajak Penerangan Jalan dan Hotel di Kota Banjar belum tercapai secara optimal, Efektivitas Pajak Penerangan Jalan dan Hotel menunjukkan bahwa pemungutan dan pengelolaan Pajak Penerangan Jalan belum efektif, tidak demikian dengan potensi penerimaan dan efektivitas pajak Restoran baik pemungutan dan pengelolaanya sudah optimal. Kata kunci: Realisasi penerimaan Pajak Penerangan Jalan, Hotel dan Restoran, Potensi penerimaan, efektivitas. The purpose of this research is analyzing the tax effectiveness and potential tax revenue of Street Lighting, Hotel and Restaurant in West Java province at Banjar regency during 2008 through 2010. To test the analysis of tax effectiveness and revenue potential tax needs a research that uses time series data method. The research uses time series method will help to see how the tax revenue performance of Street Lighting, Hotel and Restaurant work. The analytical model that used in this research is the calculation of potential revenue that based on tax object sale value times by tax rate of each tax object, and the tax effectiveness calculation based on comparation of revenue tax realization, local goverment budget and tax revenue potential of Street Lighting, Hotel and Restaurant tax. The calculation result of Street Lighting and Hotel tax potential revenue and tax revenue effectiviness in Banjar regency shows that the managment and tax collecting has not achivied an optimal and effective, but inversely with the Restaurant, it has an optimal and effective result. Keywords: Street Lighting, Hotel And Restaurant Tax Revenue Realization, Potential Tax Revenue, Tax Revenue Effectiveness
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | Erny Azyanti |
| Date Deposited: | 14 Dec 2016 09:01 |
| Last Modified: | 14 Dec 2016 09:01 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/9998 |
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