KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (STUDI EMPIRIS PADA PEMERINTAH KOTA DEPOK TAHUN ANGGARAN 2015-2018
Article Sidebar
Read Counter : 110
Download : 199
Main Article Content
Abstract
This research aimed to analyze the contribution of local taxes and regional levies on the local revenue of Depok
city. The analytical method is a descriptive quantitative method, which analyzes target data and actual revenues of
local taxes and retribution by using ratio analysis of the effectiveness and contribution. The results show that the
level of effectiveness of local tax in 2015-2018 fiscal year tends to fluctuate and the level of effectiveness meets very
effective criteria. The level of effectiveness of local user fees in the 2015-2018 fiscal year tends to fluctuate and the
level of effectiveness meets very effective criteria except in 2018 it is not effective. Criteria for the contribution of
local taxes in increasing local revenue is very good but the contribution of regional fees is very less.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
References
Apriliawati, Kiki Ninda et all. (2016). Pengaruh pendapatan asli daerah dan dana alokasi
umum terhadap belanja daerah pada Kabupaten/Kota Jawa Timur. Jurnal ilmu dan riset
akuntansi.Vol 5, No. 2, Februari 2016.
Ardiansyah, Diaz.(2014). Analisis potensi pajak hotel dan pajak restoran dan kontribusinya
terhadap pendapatan asli daerah (PAD). Jurnal administrasi Bisnis (JAB) Vol. 14 No. 1
September 2014.
Arikunto, S.(2002). Metodologi Penelitian Suatu Pendekatan Proposal. Jakarta: PT. Rineka
Cipta.
Bird, Richard M. dan Francois Vaillancourt. Desentralisasi Fiskal di Negara-Negara
Berkembang: Tinjaun Umum, dalam Richard M. Bird dan Francois Vaillancourt (Penyunting),
Desentralisasi Fiskal Di Negara-Negara Berkembang (Terjemahan), PT Gramedia Pustaka
Utama, Jakarta, 2000.
Davey, K J. (1998).Financial Regional Government.
Fauziah, Isfatul. (2014). Analisis kontribusi penerimaan pajak daerah sebagai salah satu
sumber pendapatan asli daerah (PAD) kabupaten malang. Jurnal Perpajakan Vol. 3 No. 1
Desember 2014.
Halim, Abdul. (2004). Akuntansi Keuangan daerah.Salemba empat. Jakarta.
Jannah, Hamida El Laila Eka Nur, et all. (2016). Kontribusi pajak daerah terhadap
pendapatan asli daerah. Jurnal perpajakan (JEJAK).Vol. 10 No. 1 2016.
Juri, H Mat. (2012). Analisis kontribusi pajak daerah dan retribusi daerah terhadap
pendapatan asli daerah (PAD) kota samarinda. Jurnal Eksis Vol. 8 No. 1 Mar 2012 : 2001-2181
ISSN 0216-6437.
Lasari, Ni nengah Desi. (2016). Kontribusi pajak daerah dan retribusi daerah terhadap
pendapatan asli daerah (PAD) kabupaten Karangasem tahun 2011-2015. Jurnal Program Studi
Pendidikan Ekonomi Vol: 8 Nomor: 3 Tahun 2016
Jhingan, M. L. 2012. Ekonomi Pembangunan dan Perencanaan. Jakarta: Rajawali Press.
Kamagi, Cornelin G. (2016). Analisis kontribusi pajak daerah terhadap pendapatan asli
daerah (PAD) di Kabupaten Minahasa Utara dan kabupaten Minahasa Tenggara (Periode 2011-
. Jurnal Berkala Ilmiah Efisiensi, Vol 16 No. 04 Tahun 2016.
Peraturan Pemerintah dan Undang-Undang
Peraturan Pemerintah Republik Indonesia Nomor 23 Tahun 2014 Tentang Pemerintah
Daerah.
Undang-undang Nomor 22 Tahun 1999 Tentang pemerintah daerah
Undang-undang Nomor 18 Tahun 1997 tentang Pajak dan Retribusi Daerah
Undang-Undang Nomor 34 Tahun 2000 tentang Perubahan atas Undang-Undang Nomor
Tahun 1997 tentang Pajak dan Retribusi Daerah.
Undang-undang Nomor 28 Tahun 2009 tentang Pajak dan Retribusi Daerah menggantikan
Undang-undang Nomor 34 Tahun 2000.
Peraturan Pemerintah Nomor 65 Tahun 2001 tentang Pajak Daerah.
Peraturan Pemerintah Nomor 66 Tahun 2001 tentang Retribusi Daerah