Analysis Contribution and Effectiveness of Local Taxes Toward Original Regional Income at Bandung City

  • Authors

    • Daniel Nababan
    • Ivan Gumilar Sambas Putra
    • . .
    2018-12-13
    https://doi.org/10.14419/ijet.v7i4.34.23889
  • Contribution of Local Taxes, Effectiveness of Local Taxes and Original Regional Income.

  • Abstract

    This research is done to analyze the magnitude of contribution and effectiveness of local taxes toward original regional income at Bandung City. Method that used is descriptive analysis. Analysis result show that contribution of local taxes has contribution toward original regional income. The higher contribution of local taxes in 2013 is 82,763% and the lower in 2010 is 68,671%. Effectiveness of local taxes has effective toward original regional income. The higher effectiveness of local taxes in 2011 is 122,181% and the lower in 2016 is 78,210%. The results of data analysis use SPSS Version 20 showed that the result of hypothesis testing partially is contribution of local taxes has impact toward original regional income, and effectiveness of local taxes has impact toward original regional income. The result of hypothesis.

     

     

  • References

    1. [1] Baihaqi, 2011, Analisis Kontribusi Pendapatan Asli Daerah Terhadap Pendapatan Daerah Provinsi Bengkulu. Jurnal Akuntansi, 1(3), 246-266.

      [2] Departemen Dalam Negeri (Depdagri), Kemendagri Nomor 690.900.327 Tahun 1996.

      [3] Ghozali, Imam, 2013, Analisis Multivariat dan Ekonometrika: Teori, Konsep dan Aplikasi SPSS 20. Unviersitas Diponegoro.

      [4] Halim, Abdul, 2012, Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Salemba Empat.

      [5] Mardiasmo, 2009, Akuntansi Sektor Publik. Penerbit Andi.

      [6] Novita, Lam, & Harijanto, Sabijono, 2015, Analisis Efektifitas Penerimaan Pajak Reklame Beserta Kontribusinya Terhadap Pendapatan Asli Daerah Kota Manado. Jurnal EMBA, 3(2), 428-437.

      [7] Octovido, Irsandy, Nengah, Sudjana, & Devi Farah, Azizah, 2014, Analisis Efektifitas dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah Kota Batu. Jurnal Administrasi Bisnis, 15(1), 1-7.

      [8] Peraturan Daerah (Perda) Kota Bandung Nomor 20 Tahun 2011 Tentang Pajak Daerah.

      [9] Puspitasari, Elfayang Rizky Ayu, & Abdul Rohman, 2014, Analisis Efektifitas, Efisiensi dan Kontribusi Pajak dan Retribusi Daerah Terhadap PAD Kabupaten Blora Tahun 2009-2013. Diponegoro Journal of Accounting, 2014, 133-147.

      [10] Suswanti, Ari, 2017, Analisis Efektifitas dan Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah Di Kota Bandung. Skripsi Fakultas Ekonomi, Universitas Widyatama.

      [11] Undang-Undang Dasar 1945.

      [12] Undang-Undang Republik Indonesia Nomor 28 Tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah.

      [13] Undang-Undang Republik Indonesia Nomor 32 Tahun 2004 Tentang Pemerintah Daerah.

      [14] Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah.

  • Downloads

  • How to Cite

    Nababan, D., Gumilar Sambas Putra, I., & ., . (2018). Analysis Contribution and Effectiveness of Local Taxes Toward Original Regional Income at Bandung City. International Journal of Engineering & Technology, 7(4.34), 204-207. https://doi.org/10.14419/ijet.v7i4.34.23889

    Received date: 2018-12-13

    Accepted date: 2018-12-13

    Published date: 2018-12-13