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ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PADA DINAS PENDAPATAN DAERAH KOTA PALEMBANG

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This thesis aims basically to 1) analyze the influence of the number of taxpayers, the amount of tax arrears, and the size of the United Nations to return SPPT tax revenue land and building urban sector, 2) analyze the effectiveness of the management of land and building tax urban sectors, and 3) make predictions of realization of revenue land and building tax next year in the city of Palembang. In this study using a Multiple Regression analysis using Eviews 3.0 program. This analysis is intended to express the dependent variable with independent variables, so that conclusions can be drawn that lead to goals. Types of data used in this research is secondary data obtained from the Regional Revenue Office and the city of Palembang sources other. During the period of analysis, that together amount taxpayers, Delinquent Tax, and Refund Outstanding Tax Returns of Land and Building Tax a positive and significant impact on revenue land and building tax city of Palembang. Test individually (per variable), number of taxpayer and a significant positive impact on revenue land and building tax, Delinquent Tax, and a significant negative impact on revenue land and building tax, and for Return of Tax payable, no significant effect on Revenue Land and Building Tax Palembang City. In addition, this study shows the effectiveness and rate of growth of land and building tax year 2006-2009 the urban sector fluctuated annually. This is caused by target-setting and adjustment of taxpayer data. Based on these analysis results are predictable revenue land and building tax next year.

Availability
Inventory Code Barcode Call Number Location Status
1007000951T28456T284562010Central Library (REFERENCES)Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T284562010
Publisher
Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xvi, 86 hlm.; tab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Pajak bumi dan bangunan
Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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No other version available

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