<![CDATA[Abstrak: Tujuan penelitian adalah untuk mengukur kinerja pajak daerah Kabupten Tulungagung melalui analisa rasio efektivitas dan efisiensi pajak, serta menganalisa kinerja pajak ditinjau dari perspektif ekonomi Islam. Dengan menggunakan pendekatan kuantitatif deskriptif, melalui data sekunder yang bersumber laporan kinerja keuangan daerah Kabupaten Tulungagung tahun 2016-2020, dapat diketahui bahwa hasil analisa rasio pajak daerah bernilai sangat efektif dengan rata-rata 110,27% dan sangat efisien dengan rata-rata 4,55%. Sedangkan hasil dari analisa perspektif ekonomi Islam, pengelolaan pajak di Kabupaten Tulungagung telah memenuhi indikator profesional (jujur, adil, amanah), transparansi, dan akuntabilitas. Kata kunci: keuangan daerah, pajak daerah, ekonomi Islam. Abstract: The purpose of this research is to measure the local tax performance of Tulungagung Regency through the analysis of the ratio of effectiveness and efficiency of taxes, as well as to analyze the performance of taxes from the perspective of Islamic economics. By using a descriptive quantitative approach, through secondary data sourced from the 2016-2020 regional financial performance report of Tulungagung Regency, it can be seen that the results of the regional tax ratio analysis are very effective with an average of 110.27% and very efficient with an average of 4, 55%. While the results from the analysis of the Islamic economic perspective, tax management in Tulungagung Regency has met the professional indicators (honest, fair, trustworthy), transparency, and accountability. Keywords: Regional Finance, Local Tax, Islamic Economy.]]>
Copyrights © 2022
