ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KENDAL TAHUN 2014-2018

Deni Ariyanti, Resi Yudhaningsih

Abstract


This research was conducted to find out how much the effectiveness and contribution of regional taxes on Regional Original Revenue (PAD), as well as to know how the relationship between local taxes and Kendal Regency Regional Revenue (PAD). Data collection methods used are interviews and documentation. The writing method used is description and exposition. The result of the discussion is that the level of local tax effectiveness is very effective with an average of 126.49%, the criteria for regional tax contribution to regional original income are quite good with an average of 30.47%, the results of regression analysis show positive results which means the growth in number Regional Tax revenues will result in the growth of Regional Original Income, and the results of the correlation analysis show that the regional tax on Kendal District Original Revenue (PAD) has a very strong relationship with a coefficient r of 0.89 so that if the local tax increases then the Local Revenue Kendal Regency will alsoincrease.
Keywords: Regional Taxes, Regional Original Revenue, Effectiveness, and Contributions.


Keywords


Pajak Daerah, Pendapatan Asli Daerah, Efektivitas, dan Kontribusi

Full Text:

PDF

References


Alek dan Achmad. 2011. Bahasa Indonesia untuk Perguruan Tinggi. Jakarta: Kencana Prenanda

Bungin, Burhan. 2013. Metodologi Penelitian Sosial & Ekonomi: Format-format Kuantitatif dan Kualitatif untuk Studi Sosiologi, Kebijakan, Publik, Komunikasi, Manajemen, dan Pemasaran. Jakarta: Kencana Prenada Media Group.

Handoko, T. H. (2011). Manajemen. Yogyakarta: BPFE UGM.

Mahmudi. 2016. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: Sekolah Tinggi Ilmu Manajemen YKPN

Mardiasmo. 2018. Perpajakan. Yogyakarta: ANDI OFFSET

Peraturan Daerah Kabupaten Kendal Nomor 11 Tahun 2011 tentang Pajak Daerah.

Romanda, Candra. 2015. Kontribusi dan Efektivitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Musi Banyuasin Provinsi Sumatera Selatan. Julnal Akuntansi Politeknik Sekayu (ACSY). (Online). Vol II. No I. (file:///C:/Ussers/acer/Downloads/93-1991-PB%20(1).pdf,diakses 12 April 2019)

Sugiyono. 2011. Metode Penelitian Administrasi dan R&D. Bandung: Alfabeta

Sugiyono. 2016. Metodelogi Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta

Undang – Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pajak Pusat dan Daerah

Undang-undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.

Undang-Undang Republik Indonesia Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.

Undang-undang Republik Indonesia Nomor 32 Tahun 2004 BAB VIII tentang Keuangan Daerah.

Undang-undang Republik Indonesia Nomor 16 tahun 2009 tentang Ketentuan Umum dan Tata Cara Perpajakan.




DOI: http://dx.doi.org/10.32497/akunbisnis.v3i1.1972

Refbacks

  • There are currently no refbacks.


StatCounter - Free Web Tracker and Counter

View My Stats