Skripsi
EVALUASI PENGELOLAAN PAJAK SARANG BURUNG WALET DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KOTA PALEMBANG PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG
The swallow's nest tax in Palembang City is facing several problems, namely that in 2023 there will be a decrease in the number of taxpayers and the realization of tax revenue. This research aims to evaluate the management of swallow's nest tax in increasing the Regional Original Income of Palembang City, especially at the Regional Revenue Agency of Palembang City. The research method used is descriptive qualitative with data collection techniques through observation, interviews and documentation. This research refers to the evaluation theory of Pawson and Tilley. The research results show that the management of swallow's nest tax in Palembang City still faces several obstacles, even though it has a structured system. Some of the main obstacles found were limited human resources, non-compliance with processing times with standard operating procedures (SOP), low levels of taxpayer compliance, and the contribution of swallow's nest tax to Palembang City's Regional Original Income which was still relatively minimal. Keywords: Evaluation, Swallow's Nest Tax, Regional Original Income
Inventory Code | Barcode | Call Number | Location | Status |
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2507001462 | T168633 | T1686332025 | Central Library (Reference) | Available but not for loan - Not for Loan |
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