DIGITAL LIBRARY



JUDUL:KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DI KOTA BANJARMASIN
PENGARANG:SAPRINA
PENERBIT:UNIVERSITAS LAMBUNG MANGKURAT
TANGGAL:2023-04-14


Local taxes are one of the regional original revenue (PAD) items, which are an important type of income for states to exercise their ability to maintain the strength of public finances through a monetary approach in helping the wheels of government and changing local events. The Municipal Government of Banjarmasin always strives to collect regional taxes in a professional and transparent manner in accordance with established laws and regulations in order to realize the goal of realizing regional tax revenues. The significance of local taxes as a component of Regional Original Revenue (PAD), with the hope that optimization and efforts to expand regional resources will have a significant impact on the Regional Revenue and Expenditure Budget (APBD). This study aims to determine and analyze the amount of contribution and effectiveness of revenue Regional taxes on regional original income in the City of Banjarmasin in 2019-2021. Documentation, interviews, and studies are the data collection methods used in this research, which use quantitative analysis. Based on the findings of this study, the level of local tax contribution is 64.60 percent and the level of effectiveness of local tax revenue is 111.54%. The research findings show that the level of local tax contribution to PAD is very significant, and the level of effectiveness of local tax revenue is still very high.

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