EVALUASI PEMUNGUTAN PAJAK SEKTOR HIBURAN DALAM MENINGKATKANPENDAPATAN ASLI DAERAH DI KOTA PONTIANAK PROVINSI KALIMANTANBARAT

DWIYUGO, R.M. KOKO MAFAZA (2022) EVALUASI PEMUNGUTAN PAJAK SEKTOR HIBURAN DALAM MENINGKATKANPENDAPATAN ASLI DAERAH DI KOTA PONTIANAK PROVINSI KALIMANTANBARAT. Other thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.

Text R.M. KOKO MAFAZA DWIYUGO_29.1046_EVALUASI PEMUNGUTAN PAJAK SEKTOR HIBURAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA PONTIANAK PROVINSI KALIMANTAN BARAT (1).docx Download (938kB)

Abstract

Problem/Background (GAP): Entertainment tax is a local tax as a source of local revenue. Therealization of the entertainment tax in Pontianak City is still not maximized from 2016 to 2020 andhas not yet reached the target. This study aims to evaluate the implementation of entertainment taxcollection in Pontianak City using Edward Suchman's Evaluation theory. These evaluations areEfforts, Quantity and Quality of Activities, Performance, Adequacy of Performance, Efficiency, andProcess. Methods:thisstudyusesadescriptivequalitativemethodwithaninductiveapproach.Datacollection techniques were carried out through interviews, observation and documentation. Dataanalysistechniques,namely,datacollection,datareduction,datapresentationanddrawingconclusions.Results/Findings: The findings obtained by the author from this study are that theentertainment tax is the 3rd largest revenue source in the city of Pontianak, the implementation ofentertainmenttaxcollectionhasbeencarriedoutwithvariouseffortsbytheRegionalFinanceAgencybut entertainment tax revenues for 5 consecutive years have not met the target which has been set.Conclusion: the first evaluation research Efforts on the quantity and quality of activities that occurarefromtaxcounselingandthedistributionofdatacollectiononentertainmenttaxpayers,thesecondis performance, namely from efforts to achieve results and services for paying entertainment taxes,thethirdisPerformanceAdequacy,namelyfromachievingresultsandparticipationofentertainmenttaxpayers, fourth Efficiency, namely from the resources of the apparatus and infrastructure, the fifthprocess, namely from the implementation of entertainment tax collection and entertainment taxcollectiontime.

Item Type:	Thesis (Other)
Subjects:	H Social Sciences > HG Finance
Depositing User:	Administrasi Pemerintahan Daerah FMP
Date Deposited:	15 Jun 2022 06:40
Last Modified:	15 Jun 2022 06:40
URI:	http://eprints.ipdn.ac.id/id/eprint/9153

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