Analisis Pertumbuhan dan Kontribusi Pajak Air Tanah Kota Padang ( Studi Kasus DPKA Kota Padang 2011-2014 )

Jannathu, Ridha Mardiah (2015) Analisis Pertumbuhan dan Kontribusi Pajak Air Tanah Kota Padang ( Studi Kasus DPKA Kota Padang 2011-2014 ). Diploma thesis, Universitas Andalas.

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Abstract

One source of revenue (PAD) is a Local Tax. There are 16 types of Local Taxes in Padang one Groundwater tax. This new tax is managed by the government of Padang in mid 2011. This study aims to determine the growth rate and the tax contribution of groundwater in 2011-2014. This type of research is a descriptive study. Methods of data collection is done through documentation, interviews and data obtained from the Department of Finance and Asset Management Padang City in 2011-2014. Analysis of the data used is the ratio of growth by calculating the difference between groundwater tax revenue this year with the previous year, then the difference is compared with the previous year local tax revenues multiplied by 100%, and the ratio of tax revenues contributed by comparing groundwater against region income. The results indicate that the growth experienced fluctuating groundwater tax for the first three years as Regional Tax. However, it is not proportional to its contribution. Groundwater tax contribution of Padang is still very small since there are still many obstacles in the collection Keywords : Tax growth Groundwater, Groundwater Contributions Tax, Local Tax, Local Revenue

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