Analysis Of Potency Of Advertisement Tax Toward The Regional Own-Source Revenue In Malang City

Andriadi, Bagus (2015) Analysis Of Potency Of Advertisement Tax Toward The Regional Own-Source Revenue In Malang City. Sarjana thesis, Universitas Brawijaya.

Abstract

Advertisement tax is one of local tax components which is expected to increase Malang local revenue and increase the welfare of its societies. This study aimed to analyze the potential, the realization of revenue and the effectivity of advertisement tax during the last 5 years as well as the efforts made by Local Revenue Office in order to improve the effectiveness of taxes. This research used descriptive quantitative method, where analysis was used to find the description of potential advertisement tax value and effectiveness of Malang Local Revenue Office. The results obtained in this study was the calculation of potential advertisement tax revenue for the years 2010 to 2014 showed that the potential advertisement tax in Malang had not been achieved optimally. Advertisement tax has high potential revenues. While the tax effectiveness of Local Revenue Office had been categorized as highly effective performance. In addition, efforts after the implementation of Malang Mayor Regulation No. 34 of 2013 in 2014 had showed positive results for the advertisement tax revenue in Malang.

English Abstract

Item Type: Thesis (Sarjana)
Identification Number: SKR/FE/2015/468/ 051506187
Subjects: 300 Social sciences > 330 Economics
Divisions: Fakultas Ekonomi dan Bisnis > Ilmu Ekonomi
Depositing User: Kustati
Date Deposited: 04 Sep 2015 13:19
Last Modified: 04 Sep 2015 13:19
URI: http://repository.ub.ac.id/id/eprint/108070
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