Jurnal Ilmiah Akuntansi dan Bisnis
Vol 8 No 2 (2013)

ANALISIS POTENSI PAJAK DAN RETRIBUSI DAERAH KABUPATEN SLEMAN TAHUN 2006 – 2010

Andreas Suryo Adi (Unknown)
Firma Sulistiyowati (Unknown)



Article Info

Publish Date
10 Jul 2013

Abstract

ABSTRACTThe research aimed to determine: the level of effectiveness of each local tax and retribution, the growth rate of each local tax and retribution, the level of contribution of each local tax and retribution toward total local taxes and retributions at Sleman Regency year 2006 – 2010 and each condition of local taxes and retributions calculated with potential matrix (whether included in the prime, potential, developing or underdeveloped category) at Sleman Regency. The type of this research was case study. The data were taken by doing interview and documentation. The techniques of the data analysis were calculating effectiveness ratio, growth ratio, contribution ratio, and potential matrix. The result of this research showed that the effectiveness level of each local tax and retribution revenue was more than 100%, but there were still four local retributions which were under 100%. The growth rate of each local tax and retribution was positive but there were three types of local retributions that were negative. The level of contributions in each tax toward local taxes were not potential but there were two kinds of local taxes that were potential, and for the local retributions, there were four local retributions which were in potential category. Excluding those four, the retributions were not potential. In potential matrix, there were two types of local taxes and four types of local retribution in prime category.Keywords:  contribution, effectiveness, growth rate, local  tax, potential matrix, retribution

Copyrights © 2013






Journal Info

Abbrev

jiab

Publisher

Subject

Economics, Econometrics & Finance

Description

JIAB exists to publish high quality research papers in accounting, corporate finance, corporate governance and their interfaces. The interfaces are relevant in many areas such as financial reporting and communication, valuation, financial performance measurement and managerial reward and control ...