The effect of regional taxes and retributions towards the amount of local own source revenue ( pendapatan asli daerah) at Central Java

Heni, Heni (2020) The effect of regional taxes and retributions towards the amount of local own source revenue ( pendapatan asli daerah) at Central Java. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Indonesia consists of 34 provinces from Sabang until Merauke. Each province consists of regencies and cities. Since the reformation era, central government finally implied the new system which called as autonomy and decentralization system to overcome the problem arises due to the imbalance of distributions and allocations of PAD collected by regional government through regional taxes and retributions. The purpose of this research is to determine the contributions of regional taxes and retributions towards the amount of local own source revenue at Central Java from 2017 - 2019. this research is done by using qualitative decriptive method. the subject of this research is Dinas Pengelolaan Pendapatan Asli Daerah at Central Jav, with the research object is the amount of local own source revenue from 2017 - 2019. this research also used the documentation method with contributions analysis. The result of this research will determine that regional taxes have relatively large contributions towards the amount of local own source revenue, with the average of contributions percentage is greater than 95%. While the regional retributions have relatively small contributions towards the amount of local own source revenue with the average percentage is bellow 5%./ Indonesia terdiri dari 34 provinsi terbentang dari Sabang sampai Merauke. Setiap Provinsi terdiri atas kabupaten dan kota. Sejak era reformasi, pemerintah pusat akhirnya menerapkan sistem otonomi daerah dan desentralisasi untuk mengatasi masalah yang timbul di daerah tentang tidak seimbangnya proporsi distribusi dan alokasi PAD yang bersumber dari pajak daerah dan retribusi daerah. Penelitian ini bertujuan untuk mengetahui kontribusi pajak daerah dan retribusi daerah terhadap PAD di Jawa Tengah tahun 2017 - 2019. Penelitian ini menggunakan metode penelitian deskriptif dengan pendekatan kualitatif. subjek dalam penelitian ini adalah Dinas Pengelola Pendapatan Asli Daerah Provinsi Jawa Tengah dengan objek penelitian adalah besarnya PAD 2017 - 2019. Penelitian ini menggunakan metode dokumentasi dan analisis kontribusi. Hasil dari penelitian ini akan menunjukan bahwa pajak daerah memberikan kontribusi yang relatif besar terhadap besarnya PAD dengan rata - rata persentase lebih besar dari 95%. Sedangkan retribusi daerah memberi pengaruh kontribusi yang relatif kecil terhadap PAD yaitu dengan rata - rata dibawah 5%.

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