Analisis Pemetaan Potensi Pendapatan Asli Daerah Kabupaten Flores Timur Tahun Anggaran 2014-2018

DATON, Hironima Jawa (2019) Analisis Pemetaan Potensi Pendapatan Asli Daerah Kabupaten Flores Timur Tahun Anggaran 2014-2018. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

The formulation of the problem is 1) How to Mapping the Potential of Original Local Revenue based on its source in East Flores Regency? 2) What are the inhibiting and supporting factors of Regional Original Revenue Potential based on their sources in East Flores Regency? This study aims to find out the Mapping of the Potential of Local Own Revenue based on its source in East Flores Regency and to find out the inhibiting and supporting factors of the Potential of Local Own Revenue based on its source in East Flores Regency. The analytical method used is quantitative descriptive. The data used in this study are primary data and secondary data with the research subject of the Regional Office of Regional Finance of East Flores Regency. The results of the study indicate that the Potential of Original Regional Revenue in East Flores Regency Potential is different from other regions which are different due to factors: 1). Lack of community participation in paying taxes 2). There is no clear sanction from the Government to taxpayers who are late to pay taxes 3). Lack of facilities and infrastructure for the realization of development results from local taxes. In mapping the potential of Local Taxes, Regional Levies, BUMD Profits and Other PAD, which are included in the category of Quadrant I (Superior / Perima Sources), namely Regional Retribution and Other PAD which is legal, is included in the Quadrant II (Developing Source) category, which is Regional Tax and which is classified as Quadrant IV (Backward Source), namely BUMD Profit. Matters that need to be considered by the Government of East Flores Regency (especially related agencies) lack of awareness of taxpayers, lack of collection staff, lack of supervision of the Regional Government over the implementation of activities, a lot of receivables from taxpayers or third parties, there needs to be training of officers, lack of facilities and supporting infrastructure, the potential is in East Flores Regency has not been optimized properly, there is no maintenance of the potential of the existing area.

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