THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO LOCAL REVENUE

  • Akhmad Fitroh Isfariyanto STIE Widya Gama Lumajang
  • M. Yahdi STIE Widya Gama Lumajang
  • Sochib Sochib STIE Widya Gama Lumajang
Keywords: Local Original Revenue, Local Tax

Abstract

Local Own Revenue (PAD) is regional revenue from various local government efforts to collect funds for the needs of the region concerned in financing routine and development activities, which consist of regional taxes, regional levies, portions of regionally owned business profits, and other original revenues legal area. Here the spearhead is in the local tax sector, in this case the regional taxation of the income of the region is very effective with the changes in regional regulations number 2 in 2017 and in the collection of local taxes in the period 2015-2019 have different effectiveness in terms of the percentage on average, however, the majority of the tables above have in common, many of which are very effective in their attainment of Local Revenue. Only one type of tax with a percentage and effectiveness is less namely Non-Metallic Mineral and Rock Tax of 73%. Whereas in Lumajang Regency, starting from the period of 2015-2019, in terms of tax contribution, the contribution was not contributing, the proof is that all types of tax have a less percentage. Here the type of tax that has the lowest percentage value 3 is entertainment tax with a

percentage of 0.03%, parking tax with a percentage of 0.07%, and the next is the ground water tax of 0.15%. Whereas on the contrary if there is the lowest there must also be the the highest, for the highest percentage in local taxes that contribute to local revenue, namely street lighting tax with a percentage of 8.88%, the PBB-P2 tax or the Urban and Rural Land and Building Tax, which reaches the percentage 4.49%, and the following is the Building Land Acquisition Fee tax of 3.85%.

References

Anggraeni, D. (2013). Analisis Pengaruh Penerimaan Pajak Daerah Dan Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah (PAD) (Studi Empiris Pada Propinsi Bengkulu). 1–98. http://eprints.ums.ac.id/id/eprint/18221
ANGGUN SRIPRADITA, N., TOPOWIJONO, & HUSAINI, A. (2014). ANALISIS EFEKTIVITAS PENERIMAAN PAJAK REKLAME DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (Studi pada Dinas Pendapatan Daerah Kabupaten Kediri). Universitas Brawijaya, 1(1), 1–10.
Ardhiansyah, D. (2014). ANALISIS POTENSI PAJAK HOTEL DAN PAJAK RESTORAN DAN KONTRIBUSINYA TERHADAPPENDAPATAN ASLI DAERAH (PAD) (Studi Kasus pada Dinas Pendapatan Daerah Kota Batu Tahun 2011-2013). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 14(1), 84156.
Arditia, R. (2017). Analisis Kontribusi dan Efektivitas Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Kota Surabaya. Accounthink : Journal of Accounting and Finance, 2(01), 1–26. https://doi.org/10.35706/acc.v2i01.729
De Rooy, F., & Budiarso, N. (2015). ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN RAJA AMPAT. 3(4), 451–461.
Elim, I., & Ersita, M. (2016). Analisis Efektivitas Penerimaan Retribusi Daerah Dan Kontribusinya Terhadap Peningkatan Pendapatan Asli Daerah (Pad) Di Provinsi Sulawesi Utara. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 889– 897.
Gomies, S., & Pattiasina, V. (2011). Analisis Kontribusi Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah di Kabupaten Maluku Tenggara. 13(2), 175–184.
Hertanto, I., & Sriyana, J. (2011). Sumber Pendapatan Asli Daerah Kabupaten Dan Kota. Jurnal Ekonomi & Studi Pembangunan (Jurusan Ekonomi Pembangunan Fakultas Ekonomi Universitas Negeri Malang), 12(1), 76–89. https://doi.org/10.18196/jesp.12.1.1273
Kartika, D., Setiawan, A., & Kusuma, I. (2016). Analisis Ratio Kemandirian, Rasio Efektivitas PAD, dan Rasio Efisiensi PAD pada Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) Kabupaten Sukabumi. Jurnal Sosial Humaniora, 7(2), 143–151.
Lamia, A. A., Saerang, D. P. E., & Wokas, H. R. . (2015). ANALISIS EFEKTIFITAS DAN KONTRIBUSI PEMUNGUTAN PAJAK RESTORAN, PAJAK REKLAME, DAN PAJAK PENERANGAN JALAN PADA PENDAPATAN ASLI DAERAH KABUPATEN MINAHASA UTARA. Jurnal Berkala Ilmiah Efisiensi, 15(05), 788–799.
Nggilu, F., Sabijono, H., & Tirayoh, V. (2016). Pengaruh Pajak Daerah Dan Retriusi Daerah Terhadap Kemandirian Keuangan Daerah Pada Pemerintah Kabupaten/Kota Di Provinsi Gorontalo. Jurnal Berkala Ilmiah Efisiensi, 16(4), 623–635.
Pratiwi, J. (2016). PENERAPAN BIAYA STANDAR DALAM PENGENDALIAN BIAYA PRODUKSI PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA. Zhongguo Jixie Gongcheng/China Mechanical Engineering, 27(21), 2877–2883. https://doi.org/10.3969/j.issn.1004-132X.2016.21.007
Putra, B. F., Atmanto, D., & Nuzula, N. F. (2014). Analisis Efektivitas Penerimaan dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah. Jurnal Administrasi Bisnis, 10(1 Mei 2014),8. http://administrasibisnis.studentjournal.ub.ac.id/index.php/jab/article/view/442/640
Rizky, E. (2014). ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PAJAK DAN RETRIBUSI DAERAH TERHADAP PAD KABUPATEN BLORA TAHUN 2009-2013. 77.
Sugiarto, E. (2016). ANALISIS KONTRIBUSI PERUSAHAAN DAERAH PASAR TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN LAMONGAN. I(03), 166–174.
Wokas, H. R., & Kobandaha, R. (2016). Analisis Efektivitas, Kontribusi Dan Potensi Pajak Reklame Dan Pajak Hotel Terhadap Pendapatan Asli Daerah Kota Kotamobagu. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 1461–1472.
Published
2020-09-26