Pengelolaan Pendapatan Asli Daerah Di Kabupaten Bima

Authors

  • Andi Andi
  • Ansyari Mone
  • Adnan Ma'ruf

DOI:

https://doi.org/10.26618/kjap.v6i1.3397

Keywords:

pengeloaan PAD, strategi peningkatan PAD

Abstract

The purpose of this study was to explore the Management of Local Revenue (PAD) in Kabupaten Bima in accordance with Law No. 33 of 2004 concerning the Regional Government in managing its own household. Type of qualitative research.Type of case study research. Data collection techniques are interviews, observation and documentation. The results of the study were that the management of PAD through planning, implementing and controlling taxes. while the strategy of increasing regional taxes and levies through identification and inventory of value and potential of regional assets, the existence of regional asset SIMs, asset supervision and involvement of internal auditors.

 

ABSTRAK

Tujuan penelitian ini adalah untuk mendalami Pengelolaan Pendapatan Asli Daerah (PAD) di Kabupaten Bima sesuai dengan Undang-undang No. 33 Tahun 2004 tentang Pemerintah Daerah dalam mengurus rumah tangganya sendiri. Jenis penelitian kualitatif. Tipe penelitian studi kasus. Teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi. Hasil penelitian bahwa pengelolaan PAD melalui Perencanaan, pelaksanaan dan pengendalian pajak. Sementara strategi peningkatan pajak dan retribusi daerah melalui Identifikasi dan inventarisasi nilai dan potensi aset daerah, adanya SIM aset daerah, pengawasan aset dan pelibatan auditor internal.

 

References

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Peraturan Pemerintah

UU No. 34 Tahun 2000 Tentang Pajak Dan Retribusi Daerah.

Peraturan Pemerintah

UU No. 22 Tahun 1999 Tentnang Pemerintah Daerah.

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Published

2020-04-30

Issue

Vol. 6 No. 1 (2020): April 2020

Section

Articles

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