JURNAL RISET AKUNTANSI GOING CONCERN
Vol 14, No 1 (2019): Going Concern Vol.14 No.1 April 2019

ANALISIS PERHITUNGAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN SERTA KONTRIBUSINYA TERHADAP PAD DI KABUPATEN MINAHASA (TAHUN 2013-2017)


Luntungan, Gratia Tita, Manossoh, Hendrik, Runtu, Treesje



Article Info

Publish Date
30 Apr 2019

Abstract

Tax is the main source of a country that is used by the government to finance expenses in order to achieve prosperity and prosperity. Local taxes and levies are a source of regional original income (PAD), one of the potential taxes, namely the tax on non-metallic minerals and rocks. This study aims to see how the tax on non-metallic minerals and rocks in increasing tax revenues and to determine the contribution of non-metallic and coal mining taxes to regional original income (PAD). The research method used is a qualitative descriptive method. The results of this study note that the average contribution of local taxes to PAD over a period of 5 years is 0.268%, which means that the contribution of local taxes is very lacking and for calculations obtained by the Office of BPP-Retda in Minahasa District through the tax base Predetermined nonmetallic minerals and rocks.Keywords: Taxes of Non-Metallic Minerals and Rocks, Contributions, Local Revenue


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Original Source : http://ejournal.unsrat.ac.id/index.php/gc/article/view/22306
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