Satrio, Mochamad (2014) Analisis Efektivitas, Konstribusi Dan Laju Pertumbuhan Pajak Daerah Terhadap Pendapatan Asli Daerah Di Kota Depok. S1 thesis, STIE Indonesia Banking School.
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Abstract
In the era of regional autonomy for each area, one of the most reliable PAD in order to support the development and implementation is local taxes. The income of local own revenues is a significant sources for routine and development expenditure in local government. The amount of local taxation are influence by the kind of local taxation which is being implemented and adjusted by the rule that is implemented. This research is purpose to know (1) How the level of the effectiveness of local tax in Depok City (2) How the local tax contributions to the local revenue in Depok City (3) How growth rate of local tax in Depok City. This study uses local tax data in Depok Government, and the study period from 2006-2010. The data used in this study were obtained from Dinas Pendapatan Pengelolaan Keuangan dan Aset Kota Depok. The method used in this research is descriptive qualitative analysis with a case study approach. From the analysis showed that (1) The effectiveness of local tax revenues in 2006-2010 based on the highest value obtained in 2009 with very effective criteria and the lowest value in 2007 with very effective criteria. Local tax that have the highest level of effectiveness is hotel tax, the average percentage of taxes effectiveness reach 124,33% per year. While,The lowest effectiveness obtained from street lighting tax is 105,08%. (2) The contribution of each type of tax areas to PAD obtained the highest contribution in 2006 and the lowest contribution in 2008. The largest contribution to PAD provided by street lighting tax, while the lowest contribution given by parking taxes. Street lighting tax in period of 2006-2010 gives an average contribution of 21,36% per year. As for the parking tax amounted to 1.40% per year. (3) Growth rate of local taxes during 2006-2010 is increase, the highest value happened in 2010 and the lowest rate of growth occured in 2007. Local tax that have the highest growth rate is hotel tax, the average percentage growth rate reach 20,8% per year. As for the lowest growth rate obtained from street lighting tax of 6.5% Keywords: Local Revenue, Local Tax, effectiveness, contributions, and growth rate.
| Item Type: | Thesis (S1) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Prodi S1 Akuntansi |
| Depositing User: | Ms Dyta Medina |
| Date Deposited: | 25 Nov 2020 04:42 |
| Last Modified: | 25 Nov 2020 04:42 |
| URI: | http://repository.ibs.ac.id/id/eprint/737 |
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