KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH

  • Maryono Maryono Fakultas Ekonomika dan Bisnis Universitas Stikubank (UNISBANK) Semarang
  • Achmad Badjuri Fakultas Ekonomika dan Bisnis Universitas Stikubank (UNISBANK) Semarang
  • Jaeni Jaeni Fakultas Ekonomika dan Bisnis Universitas Stikubank (UNISBANK) Semarang
Keywords: local taxes, local revenue

Abstract

Regional autonomy which began in 2001 until about ten years still shows low regional fiscal independence and high dependence on central government transfer funds, including districts and cities in Central Java province. In an effort to encourage an increase in local revenue, Law number 28 of 2009 on regional taxes and levies has been enacted starting in 2010. This study aims to determine how local taxes grow, the contribution of local taxes to local revenue, and how they contribute. -Each type of local tax on local tax revenues in districts and cities in Central Java province. The population and sample in this study were districts and cities in the province of Central Java, which consisted of 29 districts and 6 cities, so that there were 35 regions with three years of observation from 2016 to 2018. The results showed that on average the regency and local taxes cities in Central Java province experienced an increase, from 2016 to 2017 of 22.58% and in 2018 it grew 14.83% / Contribution of local taxes to local revenue of districts and cities in Central Java province on average in 2016 was 27.05%, in 2017 amounted to 25.84% and in 2018 amounted to 32.01%. The contribution of the new types of local taxes listed in law number 28 of 2009, especially the tax on acquisition of land and building rights as well as land and building taxes to district and city tax revenues in Central Java province is quite significant so that it can increase the contribution of local taxes to income native to regencies and cities in the province of Central Java. The conclusions in this study are: 1. The contribution of local taxes to local revenue is quite significant; 2. The contribution of new types of local taxes has a significant contribution to local tax revenues.

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Published
2020-11-26