Rodiah, Rana Nur (2018) Department Of Local Tax Service Performance In Increasing Local Own Revenue In Malang (Study On Parking Tax Collection In Shopping Center Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
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English Abstract
This study was conducted on the basis Department of Local Tax Service Performance that still not maximal in managing the local tax, especially parking tax. The number of tax objects that have not been registered as a taxpayer and lack of control in the process of tax collection using self assessment system can reduce Local Tax Revenue in Malang. In addition Malang still depends much on balance fund given by Central Government. The purpose of this study is to know, analyze, and describe Department of Local Tax Service Performance in increasing Local own Revenue and to know, analyze, and describe the supporting factors and inhibiting factors Department of Local Tax Service Performance in increasing Local Own Revenue. This research is descriptive research with qualitative approach and limited with research focus that Department of Local Tax Service Performance in increasing Local Own Revenue, influencing factors to Department of Local Tax Service Performance in increasing Local Own Revenue. The data analysis used is Miles Huberman interactive data model analysis with data collection, data condensation, data presentation, and conclusion. The research shows that Department of Local Tax Service Malang performance in increasing Local Own Revenue has not been optimal due to the lack of human resources quantity. And also, the tax payment process still has impractical method. Beside that, there are many taxpayer that pay their tax inappropriate to receivables tax and also many tax objetcs have not registered as taxpayer. Meanwhile, Department of Local Tax Service Malang performance also still lacking, the tax potential management has not been optimal yet, it shows based on Local Revenue contribution rate to the Total Revenue Malang is still minimal. This indicates Malang depends a lot to Central Government. Based on this research, I recommend to increase the quantity and quality of employee resources in Department of Local Tax Service Malang. Simplify the tax payment process, add more e-tax and joint operation / osgab (operasi gabungan), intensification and extention the local tax, give proper penalty to people or community who did not pay their tax, and do more socialization about tax.
Other obstract
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| Item Type: | Thesis (Sarjana) |
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| Identification Number: | SKR/FIA/2018/319/051804860 |
| Uncontrolled Keywords: | Local tax |
| Subjects: | 300 Social sciences > 336 Public finance > 336.2 Taxes > 336.201 Taxes by governmental level > 336.201 4 Local taxes |
| Divisions: | Fakultas Ilmu Administrasi > Ilmu Administrasi Publik / Negara |
| Depositing User: | Nur Cholis |
| Date Deposited: | 09 Aug 2019 01:39 |
| Last Modified: | 28 Oct 2021 01:37 |
| URI: | http://repository.ub.ac.id/id/eprint/166217 |
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