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THE EFFECTIVENESS ANALYSIS OF THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AND ITS CONTRIBUTION TO THE LOCAL ORIGINAL REVENUE (PAD) OF TARAKAN CITY FOR THE 2017-2021 PERIOD
- Source :
- IJEBD (International Journal of Entrepreneurship and Business Development), Vol 6, Iss 6 (2023)
- Publication Year :
- 2023
- Publisher :
- LPPM of Narotama University Surabaya, 2023.
-
Abstract
- ABSTRACT Objective: to find out how effective local tax collection is and its contribution to Tarakan City Local Original Revenue (PAD) in the 2017 – 2021 period Design/methodology/approach: quantitative descriptive method. The data used comes from the Budget Realization Report in the period 2017 – 2021. Findings: during the 5-year period, the effectiveness of local tax collection fluctuated with the highest effectiveness rate in 2021 at 107.76% and the lowest effectiveness of local tax collection in 2018 at 67.55%. The contribution of local taxes to Local Original Revenue is on a scale of >50%, so it can be said that the contribution of local taxes is very good. Practical implications: the effectiveness of local tax collection and its contribution to the local original revenue (pad) of Tarakan City for the 2017-2021 period Originality/value: This paper is original Paper type: research paper Keywords: Effectiveness, Local Tax, Local Original Revenue (PAD), Budget Realization Report (LRA) Abstrak Tujuan: mengetahui seberapa efektivitas pemungutan pajak daerah serta kontribusinya terhadap Penerimaan Asli Daerah (PAD) Kota Tarakan pada periode 2017 – 2021 Desain/metodologi/pendekatan: metode deskriptif kuantitatif. Data yang digunakan berasal dari Laporan Realisasi Anggaran pada periode 2017 – 2021. Temuan: selama kurun waktu 5 tahun tersebut, efektivitas pemungutan pajak daerah mengalami fluktuasi dengan tingkat efektivitas tertinggi pada tahun 2021 yaitu sebesar 107.76% dan efektivitas pemungutan pajak daerah yang terendah pada tahun 2018 yaitu sebesar 67.55%. Kontribusi pajak daerah terhadap Penerimaan Asli Daerah dalam skala >50% sehingga dapat dikatakan bahwa kontribusi pajak daerah sangat baik. Implikasi praktis: efektivitas pemungutan pajak daerah serta kontribusinya terhadap pendapatan asli daerah (pad) kota tarakan periode 2017-2021 Orisinalitas/nilai: Kertas ini asli Jenis kertas: makalah penelitian Kata kunci: Efektivitas, Pajak Daerah, Pendapatan Asli Daerah (PAD), Laporan Realisasi Anggaran (LRA)
Details
- Language :
- English, Indonesian
- ISSN :
- 25974750 and 25974785
- Volume :
- 6
- Issue :
- 6
- Database :
- Directory of Open Access Journals
- Journal :
- IJEBD (International Journal of Entrepreneurship and Business Development)
- Publication Type :
- Academic Journal
- Accession number :
- edsdoj.3adbcc6877e04db784bde4c2cfa2081a
- Document Type :
- article
- Full Text :
- https://doi.org/10.29138/ijebd.v6i6.2592