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All Journal PRIVE: Jurnal Riset Akuntansi dan Keuangan Journal on Education Jurnal Cakrawala Ilmiah Jurnal Mutiara Ilmu Akuntansi International Journal of Management and Business Economics Jurnal Manajemen Riset Inovasi International Journal of Management Research and Economics Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi
Nersiwad
Departement Of Economics, Universitas Islam Majapahit, Mojokerto
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : PRIVE: Jurnal Riset Akuntansi dan Keuangan

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Kinerja Keuangan Pemerintah Daerah (Tax Ratio, Tax Base, dan Penerimaan Non Pajak) Indonesia Nersiwad
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 4 No. 1 (2021): Maret
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v4i1.1095

Abstract

The research title is the Financial Performance (Tax Ratio, Tax Base, and Non-Tax Revenue) Indonesia 2013-2018. The research objective was to find out about: 1) the performance of government revenue based on the tax ratio, and 2) the potential tax base and non-tax revenue. The research design was descriptive qualitative, which provided time-series data from 2013 to 2018. The results showed that: 1) the tax ratio continued to decline during the period of analysis (2013-2017), but it improved (recovery) in 2018, 2) the rise of tax ratio was prolonged if it was analyzed using the tax base, its development in 2018 decreased than the previous year (2013), and 3) the performance of non-tax revenues significantly increased, where a sharp rise occurred in 2018. The decrease of tax ratio required steps to improve its tax base by improving some sectors, including the small/medium industry and the manufacturing industry, improving tax administration, and reducing delinquencies. Meanwhile, non-tax revenues' performance needs to be maintained to support the total government revenue, mainly revenue from natural resources through improvement, technology, financing, and others.
Co-Authors Adita Adita Alfina Indar Rohmawati Amelia Asma’ul Windasari Anggi Arista Irawanto Anik Musayadah Budi Utami Dilla Agustin Dwihandoko, Toto Heru Garnis Savitri Kasnowo Kasnowo Muhamad Risal Tawil Nur Alam Rama Rama Rini Armin Rofida Wijayantiningsih Ryan Bagus Priadi Siti Muclisi Rohma Nurfarida Sofia Dewi Anggraini Stellamaris Metekohy suwarsito suwarsito Teguh Sugiharto Veby Shafira Wahyu Solanda Putri Yuliasnita Verlandes Verlandes