ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) KOTA PADANGPANJANG

PUTRI, ANJELIA (2013) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH (PAD) KOTA PADANGPANJANG. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine how the effectiveness and contribution of local taxes and retribution as a source of local revenue in Padangpanjang City. This research was conducted by quantitative descriptive approach, collecting data, and documents relating to local taxes and retribution. Analysis was performed by calculating the effectiveness of local taxes and retribution as well as its contribution to Original Income Area for fiscal year 2008-2012. The results conclude that: 1. The effectiveness of the average local tax for the year 2008-2012 was very effective. Local taxes that the most effective were Hotel Tax, Advertisement Tax, Tax on Acquisition of Land and Buildings, and street lighting tax. While the tax that was not effective was a parking tax. 2. Average effectiveness rate retribution for the year 2008-2012 was very effective. The most effective retribution was Business Service Retribution and the lowest was Specific Licensing Retribution. 3. Average contribution of local taxes toward Original Income Area Padangpanjang City from 2008-2012 was 9.13% (very less). The highest local tax contribution was street lighting tax of 3.45% (very less) and the lowest was Parking Tax of 0,02% (very less). 4. Average contribution retribution toward Original Income Area Padangpanjang year 2008-2012 was 57.21% (excellent). The highest contribution of retribution was Public Services Retribution of 50.52% (excellent) and the lowest was Specific Licensing Retribution of 1.59% (very less). Keywords: Local Taxes, Retribution, The Original Income Area, Effectiveness, and Contribution

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