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AKUNTABILITAS PENGANGGARAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN DI KABUPATEN OGAN ILIR TAHUN 2018
ABSTRACT The research in this thesis is motivated by the persistence of the problem of not achieving the target in the realization of Non-Metallic Mineral and Rock Tax budgeting, which achieved less than 20% in the last three years. The percentage of ineffectiveness in the realization is very related to financial management. Therefore this research uses descriptive qualitative method. Sources of data obtained are based on primary data through interviews and observations, and secondary data through documents, reports, regulations, and other sources. By using J.B Ghartey's theory which consists of 3 dimensions, namely mechanism, actor, and value. The results of this study indicate that Non-Metal and Rock Mineral Tax Budgeting in OganIlir Regency is not good because there are still many problems in the field. As there are still illegal miners who are not aware of tax payments to the government, then the assumption of the toll road project that connects the city of Palembang and Indralaya along 22 KM and part of the toll road stretching the ship stretching for 7 KM, there is an operational standard for the implementation of Non-Metallic Mineral Tax Budgeting procedures and Batuan in OganIlir Regency has been stipulated in Regent Regulation Number 51 Year 2016 concerning the organizational structure, description, duties and functions of the Regional Revenue Agency, which in the field there are still many obstacles encountered. Suggestions from this finding are to provide an understanding of taxpayers to carry out their obligations to pay taxes, increase the application of computerized systems used in managing data bases to run fully optimally, increase real potential or re-evaluate revenue targets based on a predetermined picture based on experience or reality in fact.
Inventory Code | Barcode | Call Number | Location | Status |
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2007000636 | T33335 | T333352020 | Central Library (REFERENCES) | Available but not for loan - Not for Loan |
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