IJEBD (International Journal of Entrepreneurship and Business Development) (Nov 2023)

THE EFFECTIVENESS ANALYSIS OF THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AND ITS CONTRIBUTION TO THE LOCAL ORIGINAL REVENUE (PAD) OF TARAKAN CITY FOR THE 2017-2021 PERIOD

  • achmad daengs gs

DOI
https://doi.org/10.29138/ijebd.v6i6.2592
Journal volume & issue
Vol. 6, no. 6

Abstract

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ABSTRACT Objective: to find out how effective local tax collection is and its contribution to Tarakan City Local Original Revenue (PAD) in the 2017 – 2021 period Design/methodology/approach: quantitative descriptive method. The data used comes from the Budget Realization Report in the period 2017 – 2021. Findings: during the 5-year period, the effectiveness of local tax collection fluctuated with the highest effectiveness rate in 2021 at 107.76% and the lowest effectiveness of local tax collection in 2018 at 67.55%. The contribution of local taxes to Local Original Revenue is on a scale of >50%, so it can be said that the contribution of local taxes is very good. Practical implications: the effectiveness of local tax collection and its contribution to the local original revenue (pad) of Tarakan City for the 2017-2021 period Originality/value: This paper is original Paper type: research paper Keywords: Effectiveness, Local Tax, Local Original Revenue (PAD), Budget Realization Report (LRA) Abstrak Tujuan: mengetahui seberapa efektivitas pemungutan pajak daerah serta kontribusinya terhadap Penerimaan Asli Daerah (PAD) Kota Tarakan pada periode 2017 – 2021 Desain/metodologi/pendekatan: metode deskriptif kuantitatif. Data yang digunakan berasal dari Laporan Realisasi Anggaran pada periode 2017 – 2021. Temuan: selama kurun waktu 5 tahun tersebut, efektivitas pemungutan pajak daerah mengalami fluktuasi dengan tingkat efektivitas tertinggi pada tahun 2021 yaitu sebesar 107.76% dan efektivitas pemungutan pajak daerah yang terendah pada tahun 2018 yaitu sebesar 67.55%. Kontribusi pajak daerah terhadap Penerimaan Asli Daerah dalam skala >50% sehingga dapat dikatakan bahwa kontribusi pajak daerah sangat baik. Implikasi praktis: efektivitas pemungutan pajak daerah serta kontribusinya terhadap pendapatan asli daerah (pad) kota tarakan periode 2017-2021 Orisinalitas/nilai: Kertas ini asli Jenis kertas: makalah penelitian Kata kunci: Efektivitas, Pajak Daerah, Pendapatan Asli Daerah (PAD), Laporan Realisasi Anggaran (LRA)

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