Jurnal Ilmu dan Riset Akuntansi
Vol 3, No 1 (2014)

PENILAIAN INTENSIFIKASI DAN EKSTENSIFIKASI UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH

Oktifauziah, Fierly (Unknown)



Article Info

Publish Date
07 Oct 2015

Abstract

The aim this research is to find out and to analyze how much the achievement level of the original local revenuein the city of Surabaya then to know and to analyze all efforts which have been done by the department ofrevenue and financial management in improving local revenue intensively and extensively; as well as to knowand to analyze some factors which which both hold up and support intensively and extensively to the originallocal revenue of Surabaya city. Qualitative research is type of reseach which is The data analysis technique isusing qualitative method. The result of this research is: (1) local tax gives bigger contribution when it iscompared to local retribution to the original local revenue, (2) during the years of 2009-2012 the realization oforiginal local revenue which was generated by the department of revenue and financial management did notmeet the target, (3) some factors are intensively and extensively supported, they are, (a) proactive system whichmeans the officers performs billing collection to the delinquent tax; (b) sending a warning letter payment to thenearest UPTD office (local tax office), (d) improving counseling activity to the society, (4) some factors holdingup intensively and extensively are, (a) the lack of knowledge of the society about the payment procedure, (b)incapable in determining sanction.Keywords: intensive, extensive, original local revenue, and local autonomy.

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Journal Info

Abbrev

jira

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Jurnal Ilmu dan Riset Akuntansi adalah publikasi elektronik yang diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya. Jurnal Ilmu dan Riset Akuntansi merupakan publikasi artikel dalam bentuk elektronik dimana adalah hasil karya mahasiswa program studi sarjana dan pascasarjana ...