PRATAMA, ELITA and Ermadiani, Ermadiani and Sari, Rela (2018) ANALISIS ATAS PROSEDUR PEMUNGUTAN RETRIBUSI PEMAKAIAN KEKAYAAN DAERAH DALAM UPAYA PENINGKATAN PENERIMAAN PENDAPATAN ASLI DAERAH DI BADAN PENGELOLAAN PAJAK DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.
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Abstract
The original revenue of the region from the collection of local resource usage is very influential on the regional revenue every year. The purpose of this study is to find out how the procedure of levying the use of local wealth in Palembang, to know how effective and efficient the procedure and to know how efforts to improve the acceptance of user charges for the use of local wealth. The type of this research is descriptive research. To obtain the necessary data the authors perform data collection activities by interview, documentation, and observation. The result of the research is that the collection of local resource usage fees has been effective even though in 2016 did not reach the expected target. The procedure of collecting user charges for the use of regional wealth can be said to be efficient. This is evident in 2015 has reached the target even though in 2016 did not reach the expected target. It is impossible that inefficient procedures can result in effective reception. To maximize the collection of user charges for the use of regional wealth should the Local Tax Management Agency of Palembang city shall socialize the community to be more interested in using the assets belonging to the regions in their activities and to visit the regions where the acceptance of user charges for the use of the area has been very good.
Item Type: | Thesis (Undergraduate) |
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Uncontrolled Keywords: | User charges for local wealth, effectiveness, efficiency |
Subjects: | H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax |
Divisions: | 01-Faculty of Economics > 62201-Accounting (S1) |
Depositing User: | Mrs Dies Meirita Sari |
Date Deposited: | 01 Oct 2019 08:30 |
Last Modified: | 01 Oct 2019 08:30 |
URI: | http://repository.unsri.ac.id/id/eprint/9913 |
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