Evaluasi sistem pemungutan pajak hiburan jenis insidental dalam dinas pendapatan pengelolaan keuangan dan aset kota Surakarta

Oleh :
Bangkit Yudawirawan - F3407020 - Fak. Ekonomi dan Bisnis

Tax is a source of country income that used to finance development, region tax is a source of region income that used to region finance development for city or regency level. The purpose of this research is to evaluate the system that used by DPPKA in insidental entertaint tax collection. This purpose of this research is to know how is the system of insidental entertaint tax collection that has applied, the obstacles that faced, and how is the way that taken by Surakarta City Government to increase the the income of entertaint tax in DPPKA. This research was taken by monitoring method, interview and documentation. Based of the result of this research the service that has given by DPPKA of Surakarta was good enough. But there is should a changing of the collection system. this thing could see from the realization of insidental entertaint tax collection who was not completed the target yet. The conclusion is the income of insidental entertaint tax collection was good, but there is should be a raising of the collection system quality. The researcher gives some suggestion to DPPKA of Surakarta city in raising the service and satisfied of tax payer and then increase the income of region real revenue by reparation of the system in Surakarta City.