Jurnal Ekonomi dan Bisnis
Vol 7 No 2 (2016): JEB Vol 7 Nomor 2 Januari 2016

ANALISIS KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PAJAK DAERAH KOTA JAYAPURA

Victor F. Pasalbessy (Sekolah Tinggi Ilmu Ekonomi Port Numbay Jayapura)



Article Info

Publish Date
17 Sep 2021

Abstract

Street lighting tax is one source that can increase local taxes. Local taxes are one of the important sources of regional original income to finance the implementation of regional government and regional development to improve and equalize people's welfare. This study aims (1) to determine the contribution of the street lighting tax to the regional tax of Jayapura City; (2) to determine the factors that affect the acceptance of the Jayapura City Regional Tax. This research was conducted using a descriptive quantitative research approach, namely collecting data and information critically, tested and analyzed descriptively in order to answer research problems. The analytical tool used is quantitative data analysis. The results of the analysis show that the contribution of street lighting tax to Jayapura City's local tax revenue fluctuates with a downward trend. The highest contribution occurred in 2010 at 25.70 and the lowest occurred in 2014 at 13.27 percent. And the factors that influence local tax revenue in Jayapura City consist of inhibiting factors and supporting factors. The inhibiting factors are divided into 2 aspects, namely internal aspects and external aspects. To overcome the problems that occur both in terms of internal and external aspects, there are supporting factors which include: (1) Conducting training on technical management of Regional Revenue to the Collector, (2) Conducting comparative studies outside the city or other regions, (3) Conducting integrated socialization to taxpayers; and (4) Procurement of transportation or operational equipment every fiscal year.

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Journal Info

Abbrev

jeb

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Penelitian Ekonomi dan Bisnis, terbit dua kali setahun, Januari – Juli, memuat artikel tentang analisis sosial, yang ditulis dalam bahasa Indonesia dan bahasa asing. Berisi artikel berupa analisis, kajian dan penerapan teori, hasil penelitian dan tinjauan pustaka. JURNAL EKONOMI & BISNIS ...