ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Vol 2 No 2 (2022): Desember

Analisis Efektivitas, Efisiensi dan Kontribusi Pajak Daerah dalam Peningkatan Pendapatan Asli Daerah (PAD) Kabupaten Bondowoso

Dania Meriza Vinanda (Politeknik Negeri Jember)
Arisona Ahmad (Politeknik Negeri Jember)

Article Info

Publish Date
30 Dec 2022

Abstract

This study aims to determine the effectiveness, efficiency, and contribution of regional taxes in increasing Regional Original Income (PAD) in Bondowoso Regency. The source of the data used in this study is secondary data in the form of a Budget Realization Report (LRA) which consists of targets, realizations and collection costs from hotel taxes, restaurant taxes, street lighting taxes, and Bondowoso Regency Original Revenue (PAD). This study uses a descriptive method with a qualitative approach and processes data using an analysis of effectiveness, efficiency and contribution. The results of the research show that hotel taxes, restaurant taxes, and street lighting taxes are very effective and very efficient in increasing Regional Original Income (PAD). Then the contribution results show that hotel taxes, restaurant taxes, and road lighting taxes are very less contributing to the increase in Regional Original Income (PAD) of Bondowoso Regency.

Copyrights © 2022




Citation Download
RIS
EndNote, Reference Manager, ProCite
BibTex
Latex, Jabref
Original Source
Download Original
Google Scholar
Check in Google Scholar
Journal Info
ASERSI : Jurnal Akuntansi Terapan dan Bisnis
Website

Abbrev

asersi

Publisher

Politeknik Negeri Jember

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

The focus and scope of the ASERSI Journal in the following areas : Financial Accounting (capital markets, taxes, and auditing); Public Sector Accounting; Management Accounting (cost accounting and management information systems); Financial Management & Marketing ...