Analisis Pemetaan Pajak Daerah Dan Retribusi Daerah Di Kabupaten Kupang Tahun 2013-2015

THEOD, Stephanus Aloysius (2018) Analisis Pemetaan Pajak Daerah Dan Retribusi Daerah Di Kabupaten Kupang Tahun 2013-2015. Diploma thesis, Universitas Katolik Widya Mandira.

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Abstract

The formulation of this research problem is How Level of Effectiveness,Growth and Mapping of Regional Tax Potential and Retribution of Regency of Kupang year 2013-2015. This study aims to determine the level of effectiveness,growth rate and potential mapping of local taxes and levies Kupang regency in 2013-2015. Data collection technique of this research is interview and documentation and data processing is done by using financial ratio analysis that is ratio of effectiveness, growth ratio and analysis of mapping of potential of area tax and retribution area using Tipology Klassen. The results showed the average level of effectiveness of taxes in Kabupaten Kupang for the fiscal year 2013-2015 is very effective at 155.3%. the average level of effectiveness of regional levy in the fiscal year 2013-2015 is classified as less effective at 75.53%, the rate of growth of local taxes and levies during the fiscal year 2013-2015 experienced a positive growth, the potential of PAD derived from local taxes is still backward meaning that the potential generated from the type of local taxes on the formation of PAD in Kabupaten Kupang is low and the ability of local government in managing the potential is low, the potential of PAD derived from regional levies during fiscal year 2013-2015 is still underdeveloped, but there is a type of regional retribution business services special place parking in Kupang regency classified to grow. The conclusion of local tax and regional retribution of Kupang Regency from the effectiveness ratio of each is very effective and not effective. The growth of local taxes and levies is fluctuating, ie there is positive and negative growth. And the potential of taxes and levies areas that are mostly still underdeveloped.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: Local Tax and Regional Retribution
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
Divisions: Fakultas Ekonomika dan Bisnis > Program Studi Ekonomi Pembangunan
Depositing User: S.Ptk Dami Damianus
Date Deposited: 21 Oct 2019 03:48
Last Modified: 21 Oct 2019 03:48
URI: http://repository.unwira.ac.id/id/eprint/463

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