Sari, Ni Putu Eviana Kartika (2023) Kontribusi pajak daerah terhadap pendapatan asli daerah Kabupaten JAYAPURA. Masters thesis, Universitas Tarumanagara.
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Abstract
This research aimed to analyze the contribution of local taxes on the local revenue of
Jayapura Regency period 2019-2023. Tax objects in the Jayapura Regency consist of
9 tax objects, i.e. hotel tax, restaurant tax, recreation tax, entertainment tax, street
lighting tax, parking tax, groundwater tax, non-metal mineral and land tax, and rural
and urban land and building tax. This research uses descriptive quantitative research
methods, which analyses target data and actual revenues of local taxes by using ratio
analysis of the effectiveness and contribution. The results showed that the level of
effectiveness of local tax collection in 2019-2023 tends to fluctuate with average score
of effectiveness 57,40% or classified as ineffective. The tax object with the highest
effectiveness score is recreation tax (109,37%; very effective) and the lowest is rural
and urban land and building tax (32,42%; ineffective). The average level of local tax
contribution to local revenue in 2019-2023 is 34,04% with quite good criteria. The tax
object with the highest average level contribution is restaurant tax (7,82%; very not
good) and the lowest is recreation tax (0,20%; very not good).
Keywords: Local Revenue, Local Taxes, Effetiveness, and Contribution
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | Skripsi/Tugas Akhir Tesis |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | FE Perpus |
| Date Deposited: | 20 Sep 2024 02:33 |
| Last Modified: | 23 Sep 2024 05:40 |
| URI: | https://repotest.untar.ac.id/id/eprint/44667 |
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