ANALISIS EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DALAM RANGKA UPAYA MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) (STUDI KASUS PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN TAHUN 2015-2017)
Daftar Isi:
- This study aims to analyze the effectiveness of local tax collection and determine the factors that hinder and what efforts are made by the South Sumatra Provincial Revenue Agency to increase local revenue (PAD). The analysis technique used is descriptive qualitative analysis and quantitative analysis, namely the effectiveness ratio, to analyze the effective level of local taxes in South Sumatra. The results showed that the average level of effectiveness of local tax revenue in 2015 as a whole was 98.25%. Whereas in 2016 amounted to 81.73%, which means that local tax revenues fell 16.52% from 2015. In 2017 it was 97.36%, which means local tax revenues rose 15.63% from 2016. Based on the effectiveness criteria used, shows that local tax revenue in the province of South Sumatra is considered effective despite fluctuations every year.