Jurnal Ilmiah Akuntansi
Volume 2 Nomor 1 April 2023

KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN DAERAH KABUPATEN BATU BARA TAHUN 2018-2021

Masnida Elawati Rumapea (Universitas Katolik Santo Thomas)
Yan Christin Sembiring (Universitas Katolik Santo Thomas)
Afni Eliana Saragih (Universitas Katolik Santo Thomas)



Article Info

Publish Date
05 May 2023

Abstract

This study aims to find out how big the contribution of local taxes is to the local revenue of Batu Bara Regency. The population of this study is the realization of local taxes and the realization of local revenue at the Regional Revenue Agency of the Batu Bara Regency. The sample for this research is Regional Tax data and Regional Original Revenue data for 2018-2021 at the Regional Revenue Agency of Batu Bara Regency. The analytical method used is descriptive analysis with the contribution rate formula. Based on the results of the research, it shows that the average contribution realization for 2018-2021 is Hotel Tax, Entertainment Tax, Street Lighting Tax, Parking Tax, Swallow's Nest Tax, Non-Metal Mineral Tax and Acquisition Tax is better than the average realized contribution in 2014-2017 while the Restaurant Tax, Advertising Tax, Land Water Tax and Land and Building Tax are not better. For the average budget and realized contributions for 2018-2021 Entertainment Tax, Advertising Tax, Street Lighting Tax, Parking Tax, Groundwater Tax and Non-Metal and Rock Mineral Tax and Acquisition Tax fulfill the budget while Hotel Tax, Restaurant Tax, Sarang Tax Swallow, Land and Building Tax do not meet the budget and of the eleven Regional Taxes that are classified as "good enough" is the Street Lighting Tax with an average realized contribution for 2018-2021 of 39.48%. Kata Kunci: Regional Tax, Regional Original Revenue, Contribution

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Journal Info

Abbrev

JIMAT

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Ilmiah Akuntansi (JIMAT) merupakan Media Riset Akuntansi dan Keuangan yang menyajikan artikel hasil penelitian (empiris) serta isu akuntansi dan keuangan terkini yang mencakup Akuntansi Keuangan, Akuntansi Biaya, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi International, Auditing ...