MIANDARI, MARSYA and Subeki, Ahmad and Aryanto, Aryanto (2018) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK PENGAMBILAN DAN PEMANFAATAN AIR PERMUKAAN (P3AP) TERHADAP PENERIMAAN PENDAPATAN ASLI DAERAH PROVINSI SUMATERA SELATAN. Undergraduate thesis, Sriwijaya University.
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Abstract
Taxes are a major source of revenue for the state has an important role in improving and implementing national development with the goal of improving The welfare and prosperity of society. Among other local taxes, surface water tax (PAP) is a new pote,uial for acceptance of regional revenue. The purpose of this study to determine the effectiveness of tax collection surface water on the acceptance of the original income (PAD) in South Sumatera province and to determine the contribution of Surface Water Tax collection on the acceptance of PAD in South Sumatera province. Research conducted at the Department of Revenue Office of South Sumatera province is located at JI. POM IX Lorok Pakjo, Ilir Baral I, Palembang City, South Suma/era Province 30121. The research uses descriptive qualitative method. Based on the research results. Growth Tax surface water has decreased from year to year, the highest growth of Surface Water Tax in 2016 amounted to 130,54% and the lowest growth in 2017 amounted to 68,58%. The effectiveness of Surface Water Tax revenues in South Sumatera province in 2013-2017 is very effectively. Surface water tax has not had a major contribution towards Acceptance PAD South Swnatera province.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | tax, surface water, revenue, effectiveness, contribution |
Subjects: | H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc. |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Mrs Dies Meirita Sari |
Date Deposited: | 03 Oct 2019 07:34 |
Last Modified: | 03 Oct 2019 07:34 |
URI: | http://repository.unsri.ac.id/id/eprint/10148 |
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