?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=ANALISIS+CELAH+PAJAK+(TAX+GAP)+PAJAK+PENERANGAN+JALAN+KOTA+BANDAR+LAMPUNG&rft.creator=Nizon+Akriandi%2C+1111021089&rft.subject=HD61+Risk+Management&rft.subject=HJ+Public+Finance&rft.subject=JS+Local+government+Municipal+government&rft.description=Abstrak%0D%0A%0D%0APajak+penerangan+jalan+merupakan+salah+satu+dari+beberapa+jenis+pajak+yang+dimiliki+Kota+Bandar+Lampung%2C+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.%0D%0AHasil+penelitian+menunjukan+bahwa%2C+pertama%3B+selama+periode+Januari+2012+hingga+Desember+2014+potensi+pajak+penerangan+jalan+hampir+setiap+bulannya+mengalami+peningkatan%2C+kedua%3B+selama+periode+Januari+2012+hingga+Desember+2014+realisasi+pajak+penerangan+jalan+lebih+sering+kurang+dari+potensi+pajak+penerangan+jalan+yang+tersedia%2C+ketiga%3B+dengan+rendahnya+celah+pajak+(tax+gap)+yang+dimiliki+Kota+Bandar+Lampung+juga+menunjukan+kinerja+perpajakan+yang+baik+sehingga+lebih+memberikan+dampak+positif+terhadap+daerah.%0D%0AKata+Kunci+%3A+Potensi+pajak+penerangan+jalan%2C+realisasi+pajak+penerangan+jalan%2C+celah+pajak+(tax+gap)+pajak+penerangan+jalan%2C+dampak+celah+pajak.%0D%0A%0D%0A%0D%0AAbstract%0D%0A%0D%0AStreet-lightning+tax+is+one+of+these+kinds+of+taxes+that+are+owned+by+Bandar+Lampung+City%2C+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.%0D%0AThe+results+of+research+shows+that%2C+first%3B+during+the+period+of+January+2012+until+to+Desember+2014+potency+of+street-lightning+tax+almost+every+month+having+an+increase+in%2C+second%3B+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%2C+third%3B+with+low+tax+gap+which+owned+by+Bandar+Lampung+City+to+shows+the+good+taxation+performance+so+give+more+positive+impact+for+regional.%0D%0AKeyword+%3A+potency+of+street-lightning+tax%2C+realization+of+street-lightning+tax%2C+Tax+gap+of+street-lightning+tax%2C+impact+of+tax+gap.&rft.publisher=Fakultas+Ekonomi+dan+Bisnis&rft.date=2015-08-05&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F1%2FABSTRACT.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F116%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F2%2FCOVER%2520DALAM.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F3%2FHALAMAN%2520PERSETUJUAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F5%2FHALAMAN%2520PENGESAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F4%2FHALAMAN%2520PERNYATAAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F6%2FRIWAYAT%2520HIDUP.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F7%2FPERSEMBAHAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F8%2FMOTO.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F9%2FSANWACANA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F9%2FDAFTAR%2520ISI.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F10%2FDAFTAR%2520TABEL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F11%2FDAFTAR%2520LAMPIRAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F12%2FDAFTAR%2520GAMBAR.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F13%2FBAB%2520I.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F14%2FBAB%2520II.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F122%2FBAB%2520III.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F18%2FBAB%2520IV.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F16%2FDAFTAR%2520PUSTAKA.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F17%2FBAB%2520V.pdf&rft.identifier=++Nizon+Akriandi%2C+1111021089++(2015)+ANALISIS+CELAH+PAJAK+(TAX+GAP)+PAJAK+PENERANGAN+JALAN+KOTA+BANDAR+LAMPUNG.++Fakultas+Ekonomi+dan+Bisnis%2C+Universitas+Lampung.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F11960%2F