Jurnal Bina Bangsa Ekonomika
Vol. 16 No. 2 (2023): Jurnal Bina Bangsa Ekonomika (JBBE)

ANALISIS DAN EFEKTIVITAS PEMUNGUTAN PAJAK DAERAH DI INDONESIA

Fiyar Hanto (Universitas Terbuka)
Reniati Reniati (Universitas Terbuka)
Etty Puji Lestari (Universitas Terbuka)



Article Info

Publish Date
30 Aug 2023

Abstract

The increase in the realization of the regional tax budget from year to year cannot be used as a guideline in measuring the success of tax collection that has been carried out by local governments. Therefore, it is necessary to calculate the contribution and effectiveness of local taxes and levies so as to assist local governments in measuring the success of collecting local taxes and regional levies. The purpose of this article is to analyze the reconciliation of local tax collection in Indonesia, especially at the Regional Finance Agency of Pangkalpinang City. The method used is quantitative descriptive. The results of this study show that the average level of effectiveness of local tax collection in Pangkalpinang City in 2011-2020 can be categorized as very effective. This Regional Original Revenue is contributed by 4 types of taxes, namely restaurant tax, street lighting tax, land and building rights acquisition duty and land and building tax. Meanwhile, the growth rate of local taxes fluctuates. However, although still relatively effective, improvements are still needed so that tax revenue increases even more

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Journal Info

Abbrev

jbbe

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bina Bangsa Ekonomika (JBBE) teregistrasi dengan nomor p-ISSN: 2087-040X dan e-ISSN: 2721-7213. Merupakan Jurnal yang berisi artikel-artikel ilmiah yang meliputi bidang-bidang Ekonomi, Manajemen, dan Akuntansi yang dikelola oleh Lembaga Penelitian dan Pengabdian pada Masyarakat (LP2M) ...