Analisis Potensi Pajak Reklame dan Kontribusinya terhadap Pendapatan Asli Daerah di Kota Surakarta tahun 2004-2006

Simangunsong, Nandigan Bonus, Dr. Eko Suwardi, M.Sc.

2007 | Skripsi | S1 Extention - Accounting

To increase and to rekindle the source of the revenue to pay the government expense that more and more expand, since 1999 government apply the system of autonomy areas. According to UU No 32 about The District Government, autonomy Areas is the right, qualified and the duty of autonomous areas to arrange and manage the government problemd and social affairs that appropriate with the rule of legislation. Therefore each areas should control and make the best of the potential of source that can be found in Surakarta. Advertisement Tax is one of the authentice income on the district area that becoming one of the source of the revenue that can be developed and discovered in order to increase the income. Based on the analysis above, it show that this advertisement tax is very potential revenue, we can see that the revenue from year to year can exceed the target that has been determining. Be sides that, the grade of the target revenue on advertisement tax that has been determine usualy always under the grade of the real potential that can be optimal. It indicate that revenue from this advertisement tax still can be maksimum. With overcome the obstruction and doing the exertion that has been issuing, therefore it can be achieve maximize of the revenue. The Key Word of this research is how to maximize the revenue of advertisement tax.





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Kata Kunci : Pajak Reklame; Pajak Periklanan; Pendapatan Asli Daerah; Potensi Pajak; Tax