ANALISIS SISTEM DAN PROSEDUR PENERIMAAN PAJAK KENDARAAN DIATAS AIR (PKA) DAN EFEKTIFITAS PEMUNGUTAN PENDAPATAN ASLI DAERAH (PAD) PADA DINAS PENDAPATAN DAERAH PROVINSI KALIMANTAN BARAT

RINALDI B51111024

Abstract


The objective of this study was to investigate system, procedure and effectiveness of tax collection on water vehicle performed by Regional Revenue Departement of Wast Kalimantan province with case study approach. Questionnaire and interview were used to collect the data and the result was analyzed by Flowchart, Structure of Organization, Internal Control Questionnare, and Effetiveness.

The findengs indicate that the effectiveness of tax collection on water vehicle performed by Regional Revenue Departement of Wast Kalimantan province is pretty good. In 2010, the institution only received 24% of revenue from tax of water vehicle and it was considered to be ineffective and in 2011, the total amount of tax collection showed better result. The institution cloud acquire 98% and it was categorized to be effective even though the income has not reached the pre-set target. In 2012, the total amount of tax collection on water vehicle was 68% and in 2013 the income was 65% and they were categorized to be quite effective since the earnings were more than 50% . Based on the findings above, it can be sum up that the effectiveness of tax collection on water vehicle performed by Regional Revenue Departement of Wast Kalimantan province is fluctualtional.


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