Perkembangan penerimaan pemungutan pajak pengambilan dan pengolahan bahan galian golongan C di Kabupaten Boyolali

Oleh :
Hakni Wulansari - F3404029 - Fak. Ekonomi dan Bisnis

ABSTRACT The problems that will be answered in this research are about the development of collecting Tax of the Exploration and Processing Class C Mining Material in Boyolali Regency during 2002-2006. In addition, the problem is also about the way of determining target, its contribution o n Pendapatan asli Daerah, as well as the obstacles and attempts conducted in the collecting implementation. Considering the problems and attempts of achieving those objectives, the writer conducted an analysis o n the revenue target realization Tax of the Exploration and Processing Class C Mining Material during 2002 to 2006 periods. Technique of collecting data employed was literary study through the data derived from the research location. Besides of literary study, another data could be get by interview between writer with any parties relating to the research object that is staff or administrator Dipenda in Boyolali Regency. From the analysis result from the development of collecting Tax of the Exploration and Processing Class C Mining Material in Boyolali Regency could be concluded that was a good enough. This matter is proved with the significant increase realize from year to year, so that also give the contribution the Pendapatan Asli Daerah. In the term of target determination and realization calculation, The Dipenda had conducted its duties effectively, since the realization always exceeds the defined target. If the realization is compared with the potential of the existing mining material of C class, however, the performance of Dipenda is still inadequate. Based o n such findings, there are some suggestions posed to the Dipenda in order to conduct some socialization to the society, so that they will be able to take any advantage from the class C mining material by keeping complying with the Local Regulation and other implementation rule. This can result in the awareness of becoming the Tax Payer leading to the increase of Local Tax, especially Tax of the Exploration and Processing Class C Mining Material.