ANALISIS CELAH PAJAK (TAX GAP) PAJAK PENERANGAN JALAN KOTA BANDAR LAMPUNG

Nizon Akriandi, 1111021089 (2015) ANALISIS CELAH PAJAK (TAX GAP) PAJAK PENERANGAN JALAN KOTA BANDAR LAMPUNG. Fakultas Ekonomi dan Bisnis, Universitas Lampung.

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ABSTRACT.pdf

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ABSTRAK.pdf

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COVER DALAM.pdf

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HALAMAN PERSETUJUAN.pdf

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HALAMAN PENGESAHAN.pdf

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HALAMAN PERNYATAAN.pdf

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RIWAYAT HIDUP.pdf

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PERSEMBAHAN.pdf

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MOTO.pdf

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SANWACANA.pdf

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DAFTAR ISI.pdf

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DAFTAR TABEL.pdf

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DAFTAR LAMPIRAN.pdf

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DAFTAR GAMBAR.pdf

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BAB I.pdf

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BAB II.pdf

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BAB III.pdf

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DAFTAR PUSTAKA.pdf

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BAB V.pdf

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Abstrak

Abstrak Pajak penerangan jalan merupakan salah satu dari beberapa jenis pajak yang dimiliki Kota Bandar Lampung, dimana realisasi pajak penerangan jalan sebagai sumber dari penerimaan daerah atau pendapatan asli daerah (PAD). Sehubungan dengan pajak penerangan jalan yang menjadi bahasan terdapat dua hal yakni potensi pajak penerangan jalan dan realisasi pajak penerangan jalan dimana realisasi pajak penerangan jalan diperoleh berdasarkan potensi pajak penerangan jalan. Celah pajak (tax gap) penerangan jalan merupakan selisih antara realisasi penerimaan pajak penerangan jalan dengan potensi pajak penerangan jalan yang dianggap sebagai alat pengukur kinerja perpajakan. sehingga solusi untuk celah pajak (tax gap) pajak penerangan jalan adalah dengan cara mengoptimalkan realisasi pajak penerangan jalan sesuai dengan potensi yang tersedia. Untuk itu penelitian ini bertujuan untuk menganalisis celah pajak (tax gap) pajak penerangan jalan kota Bandar Lampung periode Januari 2012 sampai dengan Desember 2014 dan mengetahui bagaimana dampak yang ditimbulkan dari celah pajak yang terjadi. Hasil penelitian menunjukan bahwa, pertama; selama periode Januari 2012 hingga Desember 2014 potensi pajak penerangan jalan hampir setiap bulannya mengalami peningkatan, kedua; selama periode Januari 2012 hingga Desember 2014 realisasi pajak penerangan jalan lebih sering kurang dari potensi pajak penerangan jalan yang tersedia, ketiga; dengan rendahnya celah pajak (tax gap) yang dimiliki Kota Bandar Lampung juga menunjukan kinerja perpajakan yang baik sehingga lebih memberikan dampak positif terhadap daerah. Kata Kunci : Potensi pajak penerangan jalan, realisasi pajak penerangan jalan, celah pajak (tax gap) pajak penerangan jalan, dampak celah pajak. Abstract Street-lightning tax is one of these kinds of taxes that are owned by Bandar Lampung City, where realization of street-lightning tax as source of local income or local original income (PAD). Referring to street-lightning tax which become discussion there are two matter is potency of street-lightning tax and realization of street-lightning tax where realization of street-lightning tax provided by potency of street-lightning tax. Tax gap of street-lightning tax is gap between realization of street-lightning tax and potency of street-lightning tax which assumed as taxation performance measuring instrument. So that solution to tax gap of street-lighting tax is by the way to optimal realization of street-lightning tax as according to available potency. For that this research is aimed to analysis tax gap of street-lightning tax in Bandar Lampung City periods of January 2012 until to Desember 2014 and to know how impacts generated of tax gap happened. The results of research shows that, first; during the period of January 2012 until to Desember 2014 potency of street-lightning tax almost every month having an increase in, second; during the period of January 2012 until to Desember 2014 realization of street-lightning tax more often less than available potency of street-lightning tax, third; with low tax gap which owned by Bandar Lampung City to shows the good taxation performance so give more positive impact for regional. Keyword : potency of street-lightning tax, realization of street-lightning tax, Tax gap of street-lightning tax, impact of tax gap.

Tipe Karya Ilmiah: Skripsi
Subyek: H Ilmu Sosial = Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management
H Ilmu Sosial = Social Sciences > HJ Public Finance
J Political Science > JS Local government Municipal government
Program Studi: Fakultas Ekonomi dan Bisnis > Prodi Ekonomi Pembangunan
Depositing User: 3272344 . Digilib
Date Deposited: 24 Aug 2015 02:33
Last Modified: 24 Aug 2015 02:33
URI: http://digilib.unila.ac.id/id/eprint/11960

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