Evaluasi Kinerja Badan Pendapatan Daerah Kota Denpasar Dalam Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan

  • IGA Anastasia Sukma Putri Fakultas Ekonomi dan Bisnis Universitas Udayana
  • Naniek Noviari Fakultas Ekonomi dan Bisnis Universitas Udayana
##plugins.pubIds.doi.readerDisplayName## https://doi.org/10.24843/EJA.2019.v27.i02.p26

Abstrak

The purpose of this study was to determine the performance of the Denpasar City Revenue Agency in collecting Rural and Urban Land and Building Taxes. This study uses secondary data with data analysis used in this study is a comparative descriptive analysis related to value for money. Based on the results of the analysis, it can be seen that the performance of the Denpasar City Revenue Agency from the economic aspect is categorized as quite economical by obtaining an average economic ratio of 82%, from the efficient aspect classified as very efficient by obtaining an average efficiency ratio of 2.82 %, and from the aspect of effectiveness classified as very effective category by obtaining an average effectiveness ratio of 105%. The efforts made by the Denpasar City Revenue Agency to increase Rural and Urban Land and Building Taxes revenues are intensifying and extending.


Keywords: Performance, land tax, value for money

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Diterbitkan
2019-05-10
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SUKMA PUTRI, IGA Anastasia; NOVIARI, Naniek. Evaluasi Kinerja Badan Pendapatan Daerah Kota Denpasar Dalam Pemungutan Pajak Bumi Dan Bangunan Perdesaan Perkotaan. E-Jurnal Akuntansi, [S.l.], v. 27, n. 2, p. 1520 - 1545, may 2019. ISSN 2302-8556. Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/46934>. Tanggal Akses: 25 apr. 2025 doi: https://doi.org/10.24843/EJA.2019.v27.i02.p26.
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Terbitan
Vol 27 No 2 (2019)
Bagian
Artikel

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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