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
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 p...
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| Format: | Article |
| Language: | English |
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LPPM of Narotama University Surabaya
2023-11-01
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| Series: | IJEBD (International Journal of Entrepreneurship and Business Development) |
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| Online Access: | https://jurnal.narotama.ac.id/index.php/ijebd/article/view/2592 |
| Summary: | 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)
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| ISSN: | 2597-4750 2597-4785 |