Efektivitas Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah(PAD) Kota Bukittinggi Tahun 2010-2014

Asifa, Haslam Rahmadhan (2016) Efektivitas Dan Kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap Pendapatan Asli Daerah(PAD) Kota Bukittinggi Tahun 2010-2014. Diploma thesis, Universitas Andalas.

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Abstract

This study aims to determine (1) Effectiveness of Local Taxes Bukittinggi, (2) Effectiveness of Levies Bukittinggi, (3) Contribution of Local Taxes and Levies of Bukittinggi Local Revenue (PAD). This type of research is quantitative descriptive non-experimental. The data used is primary data in the form of non-structured interviews with the DPKAD Bukittinggi, and secondary data, Bukittinggi Local Revenue in 2010 - 2014. The results of this study indicate that: (1) Effectiveness of local tax revenue is at sufficient criteria effective with effectiveness rate of 81.99%. (2) Effectiveness acceptance criteria levies are at quite effective with effectiveness rate of 82.02%. (3) the contribution of local taxes to PAD was 5.90% with a number of criteria very less and contribution levies to PAD was 10.43% with less criteria. In this study suggested to the government to improve its supervision of collection and flow of local taxes and levies to increase revenue Bukittinggi, and suggested to the taxpayer to increase awareness in the implementation of tax obligations.

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