EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI PEMERINTAHAN KOTA BATU
| Main Author: | Meidayanti, Nike |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2020
|
| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/61496/43/PENDAHULUAN.pdf http://eprints.umm.ac.id/61496/2/BAB%20I.pdf http://eprints.umm.ac.id/61496/3/BAB%20II.pdf http://eprints.umm.ac.id/61496/4/BAB%20III.pdf http://eprints.umm.ac.id/61496/5/BAB%20IV.pdf http://eprints.umm.ac.id/61496/6/BAB%20V.pdf http://eprints.umm.ac.id/61496/7/LAMPIRAN.pdf http://eprints.umm.ac.id/61496/ |
Daftar Isi:
- In the autonomy era local governments need a lot of funds used to a regional development fee. Regional taxes and retribution are components of PAD. The purpose of this research is to determine the effectiveness and contribution of regional taxes and retribution. This research is a case study with a quantitative descriptive and used LRA year 2016-2018, data obtained from the Batu City BKD. The results show that taxes contribute more to regional income. The effectiveness of regional taxes is 94.32% in 2016,107.29% in 2017 and 124.48% in 2018. The effectiveness of regional retribution is 80,04% in 2016,64,12% in 2017 and 49.04% in 2018. The contribution of regional taxes in 2016 is 81.03%,76.19% in 2017 and 87.28% in 2018. The contribution of retribution is 5.34% in 2016,3.27% in 2017 and 2018 is 2.83%. Some tax objects have been installed by financial transaction recording devices to minimize reporting fraud by taxpayers.