Analisis Potensi Penerimaan Pajak Penerangan Jalan dan Pajak Reklame di Kota Banda Aceh | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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Analisis Potensi Penerimaan Pajak Penerangan Jalan dan Pajak Reklame di Kota Banda Aceh


Pengarang

Muftia Irviani - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

0801103010027

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
Penerbit

Banda Aceh : Fakultas Ekonomi., 2013

Bahasa

Indonesia

No Classification

336.2

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ABSTRACT

The objective of this research is to analyze the potential of street lighting tax and advertisement tax in Banda Aceh City. The research type used in this research is descriptive method.
The data type used is secondary data collected from DPKKD Banda Aceh from year 2007 until 2011. The potential of street lighting tax and advertisement tax is analyzed by using a matrix formula based on overlay analysis tools in terms of the criteria of growth and contribution to four classification criterias, ie: prime, potential, developing, and underdeveloped.
The result of this research shows that street lighting tax in prime classification are years 2008, 2009, and 2010, whereas 2007 and 2010 classified as potential, with the average of growth and contribution for five years classified as prime. Advertisement tax during 2007 until 2011 classified as prime, with the average of growth and contribution for five years classified as prime.

Keywords: Street lighting tax, advertisement tax

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