SUNDARI, EKA and Ermadiani, Ermadiani and Rahmawati, Meita (2021) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN OGAN ILIR. Undergraduate thesis, Sriwijaya University.
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Abstract
This study aims to comprehend the effectiveness and contribution of street lighting tax onOganIlirOwn-source Revenue in 2015-2019 and to find out the procedures for tax collection and the efforts of Local Revenue Office to increase street lighting tax income to support Local Own-source Revenue. This study used quantitative descriptive method. Data collection was carried out through interviews and documentation. The data analysis technique used was the analysis of the effectiveness ratio and contribution ratio. The result of this study indicate that the overall level of street lighting tax is very effective, namely 100,928% and gives less contribution to OganIlir Own-source Revenue. The procedure for tax collecting is in accordance with the Standard Operational Procedure, while the effort made by the government to increase street lighting tax income are collecting, data collection on new taxpayers and supervised by OganIlir Local Revenue Office in cooperation with PT PLN. Keywords: Effectiveness, Contribution, Street Lighting Tax, Collection Procedure and Efforts to Increase Street Lighting Tax
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | Efektivitas, Kontribusi, Pajak Penerangan jalan, prosedur pemungutan dan upaya peningkatan Pajak Penerangan Jalan |
Subjects: | H Social Sciences > HJ Public Finance > HJ9701-9940 Public accounting. Auditing |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Users 10678 not found. |
Date Deposited: | 03 Feb 2021 03:55 |
Last Modified: | 03 Feb 2021 04:01 |
URI: | http://repository.unsri.ac.id/id/eprint/41921 |
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