KAJIAN TENTANG TINGKAT EFEKTIVITAS DAN UPAYA PENINGKATAN PAJAK DAERAH KABUPATEN LOMBOK BARAT
Author : Baiq Ertin Helmida
The purpose of this study is to investigate and analyze the effectiveness of local taxes and Kabupaten Lombok Barat government efforts to find Lombok Barat increase lombok tax.
This research applies descriptive analysis method, wherein the method is used to provide a systematic explanation, a statement of fact, actual and accurate. only describe a situation or event not to seek or explain relationships and testing hypotheses. data collection technique is direct observation, direct communication and documentary studies.
From the analysis of the data showed that the ratio of the effectiveness of local tax collection in 2009 was 70.93 % (Not Effective) , the year 2010 was 84.37 % (Less Effective), in 2011 was 87.27 % (Less Effective), in 2012 is 92.48 % (effective enough) and the average was 83.76 % (Less effective). Efforts are being made to increase tax revenues is to optimize the area of billing activity proactive manner, improving socialization on the taxpayer awareness, establish legal framework in order to crack down more firmly to the taxpayer who fails.
Keywords : Local Tax , Local Tax Measures to Improve
