IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK AIR TANAH DI KABUPATEN LAMPUNG SELATAN

Pipien Khasanah Bimastari A, 1026021044 (2015) IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK AIR TANAH DI KABUPATEN LAMPUNG SELATAN. Other thesis, Universitas Lampung.

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DAFTAR ISI.pdf

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KATA PENGANTAR.pdf

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LEMBAR PERSETUJUAN.pdf

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LEMBAR PENGESAHAN.pdf

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Abstrak

ABSTRAK Pelaksanaan otonomi daerah saat ini harus terlihat dari kemampuan keuangan daerah yang memadai sangat dibutuhkan untuk mendukung penyelenggaraan tugas pokok pemerintahan yaitu pembangunan (development), pelayanan (service) dan pemberdayaan (empowerment) masyarakat, sedangkan di Kabupaten Lampung selatan tingkat pendapatan daerah relatif tidak cukup stabil dan cenderung berubah-ubah sehingga ini berdampak secara signifikan terhadap pembangunan dan kemajuan Kabupaten Lampung Selatan. Hasil analisis dalam penelitian ini menghasilkan kesimpulan: (1) Proses implementansi kebijakan pemungutan Pajak Air Tanah di Kabupaten Lampung Selatan ditentukan oleh beberapa indikator diantaranya (a) Sistem dan prosedur pemungutan Pajak Air Tanah, (b) Aktor dan badan pelaksana, (c) Komunikasi dan koordinasi kegiatan antara pihak wajib pajak dan badan pelaksana, hal ini terlihat secara jelas bahwa pelaksanaan kebijakan organisasi dalam pemungutan Pajak Air Tanah tidak akan terwujud bila tidak didukung oleh sistem yang baik, sumber daya manusia yang profesional, komunikasi dan koordinasi untuk melaksanakan kebijakan pemungutan Pajak Air Tanah. (2) Kontribusi Pajak Air Tanah terhadap peningkatan Pendapatan Asli Daerah relatif tidak seimbang ini dikarenakan, (a) Masih lemahnya sanksi yang diberikan kepada para wajib pajak yang menunggak pembayaran Pajak Air Tanah. (b) Tingkat produktivitas menunjukkan tingkat perkembangan yang belum optimal karena kontribusi Pajak Air Tanah terhadap PAD hanya mencapai 16.51% dalam lima tahun terakhir, walaupun ada peningkatan kontribusi pemasukan Pajak Air Tanah dibeberapa tahun terakhir namun hal itu disebabkan oleh rendahnya target pajak dari potensi pajak yang ada. (c) Tingkat kepuasan kerja menunjukkan bahwa profesionalisme pegawai belum mampu dilaksanakan secara optimal yang disebabkan oleh minimnya insentif yang diterima para pegawai dan staf di Dinas Pendapatan Daerah Kabupaten Lampung Selatan serta masih lamanya penyelesaian pekerjaan yang membutuhkan oleh pegawai dalam memberikan pelayanan kepada para wajib Pajak Air Tanah di Kabupaten Lampung Selatan. (3) Masalah yang mempengaruhi dalam implementasi pemungutan Pajak Air Tanah di Kabupaten Lampung Selatan yaitu (a) Terbatasnya sarana transportasi untuk melakukan pemungutan Pajak Air Tanah (b) Masih lemahnya profesionalisme pegawai Dinas Pendapatan Daerah Kabupaten Lampung Selatan, (c) Kurang tegasnya aparat dalam pemberian sanksi bagi wajib pajak yang menunggak Pajak Air Tanah. Kata Kunci: Implementasi Kebijakan, Pemungutan Pajak Air Tanah ABSTRACT The implementation of regional autonomy should be visible from an adequate fiscal capacity is needed to support the implementation of the basic tasks of government, namely development, service and community empowerment, whereas in the south Lampung regency level of local revenue relatively stable enough and tends to fluctuate so that these have a significant impact on the development and progress of South Lampung regency. Results of analysis in this study resulted in the following conclusions: (1) The process of tax collection implementation policy Groundwater in South Lampung regency is determined by several indicators including (a) Systems and Groundwater tax collection procedures, (b) actors and implementing agencies, (c) Communication and coordination of activities between the taxpayer and the executing agency, it is apparent that the implementation of the organization's policy on tax collection Groundwater will not be realized if it is not supported by good systems, human resources professional, communication and coordination to implement policies Tax collection Groundwater. (2) Contribution Tax Groundwater to increase regional revenue relatively unbalanced is because, (a) The weakness of sanction given to the taxpayer is delinquent tax payments Groundwater. (b) The productivity level indicates the level of development that is not optimal due to the contribution of Tax Groundwater against PAD only reaches 16:51% in the last five years, although there was an increase in income tax contribution Groundwater past several years however it is caused by low tax target of potential tax (c) The level of job satisfaction shows that the professionalism of employees have not been able to optimally implemented due to lack of incentives received by the employees and staff at the Department of Revenue South Lampung Regency and still his old job that requires completion by employees in providing services to tax payers groundwater in South Lampung regency. (3) The problems affecting the implementation of tax collection Groundwater in South Lampung regency, namely (a) Limited of transport to make tax collection, ( b) The weakness of professionalism of employees Revenue Service South Lampung Regency (c) Less strictly speaking officers in sanctions for delinquent taxpayers Groundwater tax payment. Keywords: Policy Implementation, Groundwater Tax Collection

Tipe Karya Ilmiah: Tesis (Other)
Subyek: J Political Science > JS Local government Municipal government
Program Studi: Fakultas ISIP > Prodi Magister Ilmu Pemerintahan
Depositing User: 4565976 . Digilib
Date Deposited: 21 Aug 2015 08:46
Last Modified: 21 Aug 2015 08:46
URI: http://digilib.unila.ac.id/id/eprint/12029

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