?url_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=FUNGSI+PENGAWASAN+DPRD+PADA+BADAN+PENGELOLA+PAJAK+DAN%0D%0ARETRIBUSI+DAERAH+KOTA+BANDAR+LAMPUNG%0D%0A(STUDI+TENTANG+OPTIMALISASI+PENDAPATAN+SEKTOR+PAJAK+BUMI+DAN%0D%0ABANGUNAN+TAHUN+2018)&rft.creator=Irda+Yustina%2C+151601029&rft.subject=300+Ilmu+sosial&rft.description=DPRD+memiliki+fungsi+pengawasan+dalam+berjalannya+sebuah+program+atau+peraturan+yang%0D%0Atelah+ditetapkan+agar+tidak+terjadi+penyimpangan.+Fungsi+pengawasan+dilakukan+terhadap%0D%0Aperaturan+dan+pelaksana+kegiatan.+DPRD+sebagai+lembaga+eksternal+dari+BPPRD+memiliki%0D%0Afungsi+pengawasan+terhadap+kinerja+BPPRD+khusunya+pendapatan+sektor+pajak+bumi+dan%0D%0Abangunan.+Penelitian+ini+bertujuan+untuk+mengetahui+fungsi+pengawasan+DPRD+pada+BPPRD%0D%0Adi+Kota+Bandar+Lampung.+Penelitian+ini+menggunakan+metode+kualitatif+dengan+pendekatan%0D%0Adeskriptif.+Teknik+penentuan+informan+pada+penelitian+ini+menggunakan+purposive+sampling%0D%0Asebanyak+tujuh+orang%2C+yaitu+tiga+orang+anggota+DPRD+Kota+Bandar+Lampung%2C+dua+orang%0D%0Apegawai+BPPRD+dan+dua+orang+ahli+pajak.+Hasil+penelitian+ini+adalah%3A+(1)+Fungsi+pengawasan%0D%0ADPRD+pada+BPPRD+dengan+menggunakan+tipe+pengawasan+input%2C+output+dan+perilaku+(2)%0D%0APengawasan+DPRD+pada+BPPRD+dilakukan+secara+tidak+langsung+(3)+Fungsi+pengawasan%0D%0ADPRD+pada+BPPRD+tentang+pajak+bumi+dan+bangunan+melalui+tiga+proses+yaitu+menetapkan%0D%0Aalat+ukur%2C+mengadakan+penilaian+dan+tindakan+koreksi.+Berdasarkan+hasil+tersebut%0D%0APengawasan+DPRD+pada+BPPRD+lemah+dikarenakan+oleh+pengawasan+yang+dilakukan+baik%0D%0Ainput+dan+perilaku+tidak+sepenuhnya+dilakukan%2C+bentuk+pengawasan+yang+dilakukan+DPRD%0D%0Abersifat+tidak+langsung%2C+pada+proses+pengawasan+DPRD+tidak+menetapkan+waktu+pengawasan%0D%0Asebagai+standar+fisik+pengawasan+dan+tindakan+koreksi+yang+berupa+saran+dan+rekomendasi%0D%0Atidak+tepat+sasaran.%0D%0AKata+Kunci+%3A+Fungsi+Pengawasan%2C+Dewan+Perwakilan+Rakyat+Daerah%2C+Pajak+Daerah%0D%0A%0D%0AThe+Regional+Legislative+has+a+supervisory+function+in+the+course+of+a+program+or+regulation%0D%0Athat+has+been+determined+to+prevent+irregularities.+The+supervision+function+is+carried+out+on%0D%0Athe+regulations+and+implemention+activities.The+Regional+Legislative+as+an+external+agency%0D%0Afrom+the+BPPRD+has+a+supervisory+function+on+the+performance+of+the+BPPRD+especially+in%0D%0Athe+revenue+from+the+Property+Tax+Sector.+This+study+aims+to+determine+the+supervision%0D%0Afunction+of+the+Regional+Legislative+on+BPPRD+in+Bandar+Lampung.+This+research+used+a%0D%0Aqualitative+method+with+a+descriptive+approach.+The+technique+of+determining+informants+in%0D%0Athis+study+used+purposive+sampling+of+seven+people%2C+namely+three+members+of+the+Regional%0D%0ALegislatives+of+Bandar+Lampung%2C+two+BPPRD+employees+and+two+tax+experts.+The+results+of%0D%0Athis+study+were%3A+(1)+The+RegionalLegislative+supervision+function+on+BPPRD+used%0D%0Asupervision+type+of+input%2C+output+and+behavior+(2)+The+Regional+Legislative+supervision+on%0D%0ABPPRD+was+carried+out+indirectly+(3)+The+Regional+Legislative+supervision+function+on%0D%0ABPPRD+on+Property+Tax+went+through+three+processes%2C+namely+setting+measurement+tools%2C%0D%0Aconducting+assessment%2C+and+implementing+corrective+action.+Based+on+results%2C+The+Regional%0D%0ALegislative+supervision+on+the+BPPRD+is+weak+due+to+supervision+carried+out+both+input+and%0D%0Abehavior+was+not+fully+carried+out%2C+the+form+of+supervision+carried+out+by+The+Regional%0D%0ALegislative+was+indirect%2C+in+the+Regional+Legislative+supervision+process+did+not+set+the+time%0D%0Aof+supervision+as+a+physical+standard+of+supervision.+The+result+also+revealed+that+corrective%0D%0Aaction+in+the+form+of+suggestion+and+recommendation+do+not+reach+the+target.%0D%0AKata+Kunci+%3A+Supervision+fuction%2C+The+Legislatives%2C+Local+tax.&rft.publisher=FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK&rft.date=2019-08-13&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59117%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59117%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F59117%2F3%2FSKRIPSI%2520TANPA%2520PEMBAHASAN.pdf&rft.identifier=++Irda+Yustina%2C+151601029++(2019)+FUNGSI+PENGAWASAN+DPRD+PADA+BADAN+PENGELOLA+PAJAK+DAN+RETRIBUSI+DAERAH+KOTA+BANDAR+LAMPUNG+(STUDI+TENTANG+OPTIMALISASI+PENDAPATAN+SEKTOR+PAJAK+BUMI+DAN+BANGUNAN+TAHUN+2018).++FAKULTAS+ILMU+SOSIAL+DAN+ILMU+POLITIK%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F59117%2F