ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA SURABAYA
ABSTRACT: This research aims to determine the contribution of each post to
the local tax
revenue and the effectiveness of each postal receipts tax Surabaya area.
Analysis is conducted using a qualitative
method of ratio,
the ratio of
contributions to calculate
the contribution of
each post to the
local tax revenue
during the years
2007-2011, and the
ratio of effectiveness
to determine the level of the city of Surabaya in the realization of the
target from each post local tax.
From the analysis
of the data
can be seen
that: First, street
lighting tax revenue contributed most to the city of
Surabaya that is with an average of 17.25 percent. Second, the effectiveness of
each local tax
Surabaya heading into
the category of
less effective, fairly effective, effective
and very effective
with effectiveness ratios
ranged from 71.61
percent to more than 100 percent.
Keywords: local taxes, local
revenues, contributions, effective
Penulis: Reza Arditia
Kode Jurnal: jpakuntansidd130040
