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All Journal JURNAL RISET AKUNTANSI GOING CONCERN
Panekenan, Heine Glorina
JURNAL RISET AKUNTANSI GOING CONCERN
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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INTENSIFIKASI PEMUNGUTAN PAJAK AIR TANAH SEBAGAI UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA TOMOHON Panekenan, Heine Glorina; Lambey, Linda; Rondonuwu, Sintje
GOING CONCERN : JURNAL RISET AKUNTANSI Vol 13, No 03 (2018)
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32400/gc.13.03.20269.2018

Abstract

Intensifying the Ground Water Tax Collection is an effort in increasing and optimizing revenue by collecting the tax attentively, strictly, and deliberately. The implementation of intensifying the ground water tax collection in Tomohon City, especially at Local Financial Agency of Tomohon City, can be considered acceptable realizing the increases in the ground water tax income this year. This research method used in this thesis was descriptive method which is collecting the data from research outcome then analyzes it. Furthermore, a conclusion is drawn and the research type used was descriptive qualitative. The research findings showed that the process of intensifying the ground water tax collection at Local Financial Agency of Tomohon City is well implemented and according to applied regulation even though the goal set is not achieved, the revenue realization of ground water tax improved and therefore it becomes one of the locally-generated revenue of Tomohon City. Keywords : Ground-water tax, intensification, local tax, locally-generated revenue, efectiveness, efficiency.
Co-Authors Linda Lambey, Linda Sintje Rondonuwu, Sintje