ANALISIS EFEKTIVITAS, EFISIENSI, DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PAD KABUPATEN BLORA TAHUN 2009-2013
Abstract: This research is
purpose to know (1) how the effectiveness of local taxes at Kabupaten Blora
through 2009-2013. (2) how the effectiveness of local retribution at Kabupaten
Blora through 2009-2013. (3) how the efficiency of local taxes at Kabupaten
Blora through 2009-2013. (4) how the efficiency of local retribution at
Kabupaten Blora through 2009-2013. (5) how the contribution of local taxes
against original regional income at Kabupaten Blora through 2009-2013. (6) how
the contribution of local retribution against original regional income at
Kabupaten Blora through 2009-2013.
This research used quantitative descriptive method. The techniques of
data collection are documentation and interview. The data used: the potential
of local taxes and local retribution, the realization of local tax, local
retribution, and regional income. The data were analyzed using the
effectiveness analysis, the efficiency analysis, the contribution analysis, and
the different t-test analysis.
The results of this research are: (1) category of the effectiveness rate for local taxes and local retribution
through 2009-2013 are very effective. (2) the efficiency rate for local taxes
and local retribution from 2009 until 2013 overall in efficient level. (3) the
contribution of local taxes againt original regional income Kabupaten Blora
from 2009 until 2013 doesn’t have contribution. However, the level of
contribution ratio tends to rise. (4) the contribution of local retribution
againt original regional income Kabupaten Blora through 2009-2013 being
contributed but the contribution ratio tends to falling down each year. (5) the
different t-test analysis for the effectiveness and efficiency of local taxes
and local retribution showed no difference. Whereas for the contribution of
local taxes and local retribution shows the difference between both.
Keywords: local taxes and
retribution, original regional income, effectiveness and efficiency,
contribution
Penulis: Elfayang Rizky Ayu
Puspitasari, Abdul Rohman
Kode Jurnal: jpakuntansidd140935
