Universitas Muhammadiyah Malang

Department of Accounting - student-research.umm.ac.id

ANALISIS PAJAK BUMI DAN BANGUNAN SERTA KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH (Studi kasus Pada Kabupaten Ngawi) Tahun 2001-2005

Oleh: Kurnia Happy Aprianto

Abstract

This research was a case study about the influence of land and building tax revenue to balancing fund for tax value which was done by regional government of Ngawi residence, titled ?Analysis of Land and Building Tax and the Contribution to the Regional Income. The research aimed to find out effectiveness and efficiency level also find out the contribution of land and building tax to the total regional income. Analytical tool used was percentage analysis as comparison tool between revenue target and the realization, land and building tax revenue percentage and regional income, so that would be found the land and building tax contribution to total regional income. Effectiveness result in 5 years, starting from 2001 was 89,31%; 2002 was 88,91%; 2003 was 99,19%; 2004 was 102,26%; and for 2005 was 82,50%. While efficiency has efficiency ratio 7,65%. Research analysis showed : (1) Realization of land and building tax at Ngawi wasn?t effective yet ; (2) land and building tax had been efficient since smaller the ratio, regional government performance got better; (3) even if there was no large contribution, but it influenced the government cost in development in Ngawi region.

Keyword : kontribusi, pajak bumi dan bangunan

Link Terkait : http://skripsi.umm.ac.id/files/disk1/294/jiptummpp-gdl-s1-2008-kurniahapp-14692-Pendahul-n.PDF

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