Artikel Ilmiah : C1L010012 a.n. BISMA WIRATSONGKO AGUNG
| NIM | C1L010012 |
|---|---|
| Namamhs | BISMA WIRATSONGKO AGUNG |
| Judul Artikel | THE TARGETS AND REALIZATION OF LAND AND BUILDING TAX-RURAL AND URBAN SECTORS (PBB-P2) BEFORE AND AFTER THE TRANSFER OF CENTRAL TAX TO LOCAL TAX IN THE BANYUMAS REGENCY |
| Abstrak (Bhs. Indonesia) | Penelitian ini mengambil objek penelitian di Kantor Dinas Pendapatan, Pengelolaan Keuangan dan Aset Daerah (DPPKAD) Banyumas. Tujuan dari penelitian ini adalah untuk menentukan apakah terdapat peningkatan dalam target dan realisasi pendapatan setelah peralihan pajak pusat ke pajak daerah di Banyumas. Data yang digunakan adalah Laporan Target dan Realisasi Anggaran di Kabupaten Banyumas tahun 2012 dan 2013. Data dianalisis dengan mengukur efektivitas penerimaan pajak, kontribusi terhadap perhitungan pajak daerah dan simulasi dari Pajak Bumi dan Bangunan, sektor Pedesaan dan Perkotaan menggunakan UU PBB dan UU PDRD. Hasil menunjukkan penurunan target dan realisasi penerimaan PBB-P2 tahun 2013 karena pemisahan komponen dari PBB-P2 dan P3-PBB. Analisis menunjukkan bahwa efektivitas PBB-P2 cukup efektif tetapi kurang efektif pada tingkat kecamatan. Hasil penelitian menunjukkan bahwa kontribusi penerimaan PBB-P2 tahun 2013 merupakan penyumbang terbesar pada pajak daerah dan baik dikategorikan. Hasil simulasi menunjukkan bahwa ada perbedaan PBB-P2 sebesar 35,2% lebih besar ketika menerapkan UU PDRD. |
| Abtrak (Bhs. Inggris) | This study took the research object in the Office of Department of Revenue, Financial Management and Regional Assets (DPPKAD) Banyumas. The purpose of this study is to determine whether an increasing in the target and actual revenues after transfer of central tax to local tax in Banyumas. The data used were Realization of the Targets and Budget Reports in Banyumas Regency year 2012 and 2013. Data were analyzed by measuring the effectiveness of tax revenue, contributing to the local tax calculations and simulations of Land and Building Tax, Rural and Urban sectors under the PBB Law and PDRD Law. The results shows a declining in target and realization of PBB-P2 revenue in 2013 due to the separation of the components of the PBB-P2 and PBB-P3. The analysis shows that the effectiveness of the PBB-P2 is quite effective but is less effective at the sub district level. The results indicate that the contribution of the PBB-P2 revenue in 2013 is the biggest contributor on local tax and well categorized. The simulation results show that there is a difference of PBB-P2 by 35.2% bigger when applying the PDRD Law. |
| Kata kunci | Land and Building Tax, Rural and Urban sectors, Local Tax, Transfer Central Tax to Local Tax, Analysis of Target and Realization of Tax |
| Pembimbing 1 | Drs. Amber Lumbantoruan, M.Si, Ak |
| Pembimbing 2 | Drs. Saras Supeno, M.Si, Ak |
| Pembimbing 3 | |
| Tahun | 2014 |
| Jumlah Halaman | 16 |
| Tgl. Entri | 2014-06-12 21:31:00.687192 |