Analisis Efektivitas, Efisiensi, Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Lumajang Tahun 2013 – 2017

  • Dega Agung Pratama STIE Widya Gama Lumajang
  • Ratna Wijayanti Daniar Paramita STIE Widya Gama Lumajang


Tax has a very important role in the life of the state, especially in the implementation of development because tax is a source of state income to finance all expenses including development expenditure. This research is a kind of quantitative descriptive research. The purpose of this study was to analyze and determine the level of effectiveness of the efficiency and contribution of Regional Taxes to the PAD of Lumajang Regency. Based on the results of the analysis, it can be seen that the effectiveness of regional tax during the 2013-2017 majority has a very effective level of effectiveness, the indicator is the realization of local tax collection has exceeded the target set by the APBD and the effectiveness ratio reaches more than 100%, while the majority of regional tax efficiency has the level of efficiency is classified as inefficient, the indicator is that collection fees incurred to collect taxes are higher than the receipts obtained. and regional tax contributions. Based on the results of the analysis that the contribution per type of tax to regional original income is quite varied. The largest average contribution is in the street lighting tax (9.23%), street lighting tax is the biggest contributor / contribution to the Lumajang Regency PAD compared to other types of taxes. While the lowest contribution is in entertainment tax (0.03%)