ANALISIS ATAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA LUBUKLINGGAU

ROSYADA, AMRINA and Ermadiani, Ermadiani and Budiman, Anton Indra (2021) ANALISIS ATAS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA LUBUKLINGGAU. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the effectiveness and contribution to Regional Original Income in Lubuklinggau City. This is a consequence of the regional government to implement regional autonomy and decentralization, in line with the aspect of financing that is also centralized. This research method uses descriptive qualitative research. The place of research is the Regional Tax and Levy Management Agency of Lubuklinggau City. This research data uses secondary data. This study uses data from Lubuklinggau City's Original Regional Revenue from 2015-2019. The results of the analysis show that 2016 has the lowest tax effectiveness (50%) and 2019 has the highest level of tax effectiveness (86%), and 2017 has the smallest contribution (25.21%) and 2019 has the largest contribution (40 ,81%). The results of the analysis of the smallest retribution in 2016 (33%) and those in 2015 and 2018 (77%) as well as for the contribution of retribution in 2019 had the largest contribution (3.91%) and in 2018 had the largest contribution (8.19%) ) . Results Based on the calculation of the analysis and contribution, the Regional Tax and Levy Management Agency of Lubuklinggau City should carry out Tax Intensification and Extensification in order to increase Revenue from the Regional Tax and Levies sector.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Efektivitas, Kontribusi, Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah
Subjects: H Social Sciences > HJ Public Finance > HJ2240-5908 Revenue. Taxation. Internal revenue
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Amrina Rosyada
Date Deposited: 10 Aug 2021 08:14
Last Modified: 10 Aug 2021 08:14
URI: http://repository.unsri.ac.id/id/eprint/51835

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