Efektivitas Pemungutan Pajak Penerangan Jalan Dan Kontribusinya Terhadap Pendapatan Asli Daerah Kota Bandung (original) (raw)
Related papers
represents one of the Local Original Income (PAD) for Bandung City. The objectives of this research are to analysis potency, effectiveness and tax effort of street-lightning tax; to know about the effect of potency, effectiveness and tax effort toward street-lightning tax income--both partial and simultan; and to know about the effect of street-lightning tax toward PAD. This research was held at Dinas Pendapatan Daerah Kota Bandung. Keyword: Street-Lightning Tax, local government income, tax effort. PENDAHULUAN Dengan dikeluarkannya Undang-Undang Nomor 32 Tahun 2004 tentang Pemerintah Daerah dan Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah, pemerintah daerah diberikan kewenangan untuk menggali lebih luas, mengelola dan menggunakan sumber daya alam serta potensi-potensi lain yang terdapat di daerahnya sendiri, untuk mendukung pelaksanaan pemerintahan dan pembangunannya.
Analisis Rasio Efektivitas Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kota Palembang
2016
Pembangunan nasional bertujuan mewujudkan masyarakat Indonesia yang adil dan makmur, pembangunan daerah merupakan bagian penting dari pembangunan nasional, guna memperlancar pembangunan daerah digunakan dana yang berasal dari penerimaan daerah, yakni Pendapatan Asli Daerah (PAD) yang berasal dari sumber ekonomi asli daerah. Salah satunya pajak daerah yang merupakan sumber penerimaan potensial, khususnya penerimaan pajak penerangan jalan. Pada penerimaan pajak penerangan jalan sering terjadi selisih antara target dan realisasi penerimaan sehingga mengakibatkan penerimaan tidak efektif. Penerimaan yang tidak efektif dikarenakan masih kurangnya kesadaran wajib pajak untuk membayar pajak tepat waktu dan juga kurangnya sosialisasi dari pemerintah tentang pajak penerangan jalan. Oleh karena itu, maka Penulis memilih judul penelitian “Analisis Rasio Efektivitas Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kota Palembang”. Penelitian ini bertujuan untuk menganalisis rasio...
GOING CONCERN : JURNAL RISET AKUNTANSI, 2016
The construction of Talaud Regency encourages the occurrence of increased population, sights, hotels, restaurants and other entertainment venues. Improvement on some of the sectors with increasing power consumption in the Talaud Regency, which would then affect rapidly on increasing tax revenue potential of street lighting. The purpose of this research is to know the tax receipt street lighting in the Department of Revenue , Financial Management and Regional Assets Talaud regency. The results showed that the effectiveness of the tax revenue in the Talaud Regency street lighting from 2011-2015 average of 102.67% – with a good category. While the tax contribution of street lighting towards acceptance of tax areas in the Talaud Regency in 2011-2015 average of 61.22% by category is good enough. This means that the effectiveness of the tax revenue in the Talaud Regency street lighting has been very good and effective tax and contribution to street lighting towards the acceptance of tax a...
2017
Taxes on billboard advertising is a potential income source of Surabaya to support the economic development of the city of Surabaya. The purpose of this research is to measure the level of effectiveness of advertisement taxation in Surabaya. This research was conducted at the Regional Revenue Office of Surabaya. By using descriptive method and secondary data, I find that the percentage of tax effectiveness is more than 100% in 2012 and 2014 and the lowest effectiveness percentage was in 2011, that is 75.19%. The advertisement tax for contributions in 2010 amounted to 18.78% and the lowest in 2013 at 13%. Keywords: advertisement tax, real district income, effectiveness, contribution
Analisis Kontribusi Pajak Penerangan Jalan Terhadap Pad DI Kabupaten Lembata
Jurnal Akuntansi Universitas Muhammadiyah Kupang, 2015
Tujuan penelitian ini adalah untuk mengetahui kontribusi pajak penerangan jalan terhadap PAD di Kabupaten Lembata. Analisis data penelitian ini menggunakan teknik deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa kontribusi Pajak Penerangan Jalan terhadap Pendapatan Asli Daerah Kabupaten Lembata selama periode analisis selalu mengalami fluktuatif. Kontribusi terendah terjadi pada tahun 2011 yaitu hanya mencapai 1,75%, peningkatan kontribusi tertinggi terjadi pada tahun 2012 yaitu sampai mencapai 4,81%. Pada tahun 2013 terjadi penurunan kontribusi mencapai 2,80% dan pada tahun 2014 dan 2015 terjadi adanya peningkatan namun tidak melewati pencapaian kontribusi pada tahun 2011 yaitu 3,49% dan 3,30%. Dengan besarnya kontribusi Pajak Penerangan Jalan terhadap PAD Kabupaten Lembata, maka hasil tersebut sangat membantu dalam meningkatkan PAD untuk Pembangunan Daerah di Kabupaten Lembata walaupun kontribusi PPJ yang didapat tidak dipungut secara terpisah atau sendiri melainkan diperoleh dari pembayaran biaya listrik pelanggan PLN sebesar 8%.
Jurnal Ilmu Ekonomi JIE
The purpose of this study is to determine the level of effectiveness of the street lighting tax and the contribution of street lighting tax to the lokal revenue of the city of Palangkaraya. The data used is secondary data with a period from 2011 to 2020. The analytical technique used in this research is using the effectiveness formula and the contribution formula. The results showed that the level of effectiveness of the street lighting tax in the city of Palangkaraya a period from 2011 to 2022 tends to increase from year to year until it reaches a high level of effectiveness , so it can be said that governance in tax collection in the city of Palangkaraya las been going well. The contribution of street lighting tax in the city of Palangkaraya a period from 2011 to 2022 that is with moderate criteria. Which means that the street lighting tax contibution to the lacal revenue of the city of Palangkaraya contribute to economic growth a part from source of local revenue source anothe...
2021
Abstract. The effectiveness of local tax recipients is the achievement of the realization of local tax receipts against pre-set local tax targets. This studies aims to find out the influence of the effectivenes and contribution of tax billboards on the effectiveness of local tax receipts in the city of Bandung, the location of the research was taken from the Regional Revenue Management Agency of Bandung City. The data used in this study is secondary data with target population using purposive sampling technique using local tax receipt report data during the period 2017-2019. Data collection techniques in this research are carried out by means of documentation. The research method uses multiple regression methods and hypothetical tests using F and t tests assisted by the SPPS 25 program. The results showed that the effectiveness of billboard tax and billboard tax contributions significantly influenced the effectiveness of local tax receipts. Keywords: effectiveness of billboard tax, ...
Analisis Peranan Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah di Kota Banjarmasin
JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
This study discusses the analysis of the role of street lighting tax on local revenue in Banjarmasin. In administering the Street Lighting Tax (PPJ), the Government, through the Regional Revenue Service, oversees implementing the Street Lighting Tax (PPJ). Still, in the case of managing its tax collection, the Regional Revenue Service cooperates with PLN in collecting street lighting taxes. This research is conducted with a quantitative descriptive analysis method to calculate growth rate, effectiveness, and contribution. The method used in this study is through the growth rate of road lighting taxes and the effectiveness of street lighting. For street lighting tax, the highest growth rate in 2014 was 19.62%, the lowest growth rate was in 2016 at 1.7%, while for the last year of 2018, the growth rate was 12.82%, from the calculation of the growth rate indicator ≤ 30% is still considered unsuccessful, and the average total calculation is 11.71%.