JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Vol 4, No 2 (2020): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)

Peranan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Lombok Barat

Muhamad Sayuti (Universitas islam Al-Azhar)



Article Info

Publish Date
15 Dec 2020

Abstract

This study aims to determine the role of local taxes and levies on local revenue (PAD) in West Lombok Regency. This type of research is descriptive with a caulitative approach. The unit of observation is the regional taxes and levies of West Lombok Regency. Analysis and interpretation of data by means of data reduction, data verification, data presentation, and drawing conclusions. The results show that in general the effectiveness of West Lombok Regency in collecting local taxes and levies to increase local revenue (PAD) for the last five years is quite effective where in 2015-2019 the highest regional taxes occurred in 2016 with a percentage of 88.89% , while the highest regional retribution occurred in 2015 with a percentage of 100.43%. Local taxes and levies in West Lombok Regency are very important because they are used to build facilities and infrastructure for the benefit of the community, for example the construction of hospitals, other forms of community service, besides physical development / locality, business development, employment opportunities and community economic development.

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Journal Info

Abbrev

jpek

Publisher

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Pendidikan Ekonomi dan Kewirausahaan (jpek) terbit dua kali setahun pada bulan juni dan desember. Memuat artikel, riset maupun pemikiran-pemikiran kritis tentang pendidikan ekonomi, ekonomi, dan kewirausahaan yang relevan bagi pengembangan profesi dan praktek ilmu ekonomi. ...