Analisis efektifitas penerimaan pajak pengambilan dan pengolahan bahan galian golongan c terhadap pendapatan asli daerah kabupaten Boyolali tahun 2006-2008

Oleh :
Arif Setiawan - F.3406079 - Fak. Ekonomi dan Bisnis

ABSTRACT Tax is a citizen duty for paying some money to government account based on law which they will not receive for any reward directly. It is used to finance development cost which is useful for mass. The tax is the biggest income resource of Boyolali taxes which is region cost for taking and handling. The research is carried out to find the level of effectiveness of Taking and Handling Tax of resource grade C and know its contribution against real income of Boyolali. The research is also aimed to know any factors that support the improvement and any threats that minimize the improvement. So that, there is any solution will be held by DPPKAD Boyolali. The result of the research showed that the effectiveness of income tax is already appropriate for about more than 100 % for each year. Its contribution is 0.42 % in average 2006-2008. The recommended statement is that, it would be better to have improvement in getting the citizen to know more about tax and its reward intensively and also it would better to improve the quality of DPPKAD officer so that it would raise the region income taxes, specially Taking and Handling Tax of resource grade C. Keyword : the level effectiveness.