WIDIARTO, HERU SURYO (2017) ANALISIS POTENSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KEBUMEN TAHUN 2011-2015. Other thesis, Universitas Pembangunan Nasional "Veteran" Yogyakarta.
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Abstract
Penelitian ini bertujuan untuk mengetahui (1) bagaimana efektivitas tiap jenis
pajak daerah dan retribusi daerah di Kabupaten Kebumen tahun 2011-2015. (2)
bagaimana kontribusi dari tiap jenis pajak daerah dan retribusi daerah terhadap
pendapatan asli daerah (PAD) Kabupaten Kebumen tahun 2011-2015. (3) bagaimana
tingkat pertumbuhan pajak daerah dan retribusi daerah Kabupaten Kebumen tahun
2011-2015. (4) bagaimana tingkat kontribusi dari tiap jenis pajak daerah dan retribusi
daerah terhadap total pajak daerah dan retribusi daerah Kabupaten Kebumen tahun
2011-2015.
Penelitian ini menggunakan metode deskriptif kuantitatif. Teknik
pengumpulan data melalui dokumentasi dan wawancara. Data yang digunakan
adalah target pajak daerah dan retribusi daerah, realisasi pajak daerah, retribusi
daerah dan pendapatan asli daerah. Teknik analisis yang digunakan adalah
menghitung rasio efektivitas, rasio kontribusi, rasio laju pertumbuhan dan matrik
potensi.
Hasil dari penelitian adalah: (1) Tingkat efektivitas penerimaan masing-
masing jenis pajak dan retribusi daerah rata-rata efektivitasnya melebihi 100%,
namun ada dua jenis pajak daerah dan retribusi daerah yang tidak melebihi 100%. (2)
Kontribusi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah kurang
berkontribusi (3) Tingkat pertumbuhan masing-masing pajak daerah dan retribusi
daerah mengalami pertumbuhan positif, namun ada satu pajak daerah dan retribusi
daerah yang mengalami pertumbuhan negatif. (4) Tingkat kontribusi masing-masing
jenis pajak daerah terhadap total pajak daerah dikategorikan tidak potensial, hanya
terdapat tiga jenis pajak daerah yang dikategorikan potensial dan tingkat kontribusi
masing-masing jenis retribusi daerah terhadap total retribusi daerah dikategorikan
tidak potensial, hanya terdapat tiga jenis retribusi daerah yang dikategorikan
potensial. Dilihat dari perhitungan matrik potensi terdapat tiga jenis pajak daerah
yang dikategorikan prima dan tiga jenis retribusi daerah yang dikategorikan prima.
Kata Kunci: Pajak Daerah, Retribusi Daerah, Pendapatan Asli Daerah,
Efektivitas, Kontribusi, Laju Pertumbuhan.
ix
This research is purpose to know (1) how the effectiviness each type of local
taxes and local retribution at Kebumen regency in 2011 – 2015. (2) how the
contribution each type of local taxes and local retribution against original regional
income at Kebumen regency in 2011 – 2015. (3) how the growth rate of local taxes
and local retribution at Kebumen regency in 2011 – 2015. (4) how the level
contribution in each tax toward local taxes and local retribution at Kebumen
regency in 2011 -2015.
The research used quantitative descriptive method. The techniques of data
collection are documentation and interview. The data used: the potential of local
taxes and local retribution the realization of local tax, local retribution and regional
income. The techniques of the data analysis were calculating effectiveness ratio,
contribution ratio, growth ratio and potential matrix.
The results of this research are: (1) The effectiveness level of each loxal tax
and local retribution revenue was more than 100%, but there were still two local tax
and retribution which were under 100%. (2) The contribution of local taxes and
local retribution againt original regional income doesn’t have contribution. (3) The
growth rate of each local tax and local retribution was positive but there were one
types of local tax and local retribution that were negative. (4) The level of
contributions in each tax toward local taxes were not potential but there were three
kinds of local taxes that were potential and the level of contributions in each each
retribution toward local retribution were not potential but there were three kinds of
local retribution that were potential in potential matrix, there were three types of
local taxes and three types of local retribution in prime category.
Keyword: local taxes, local retribution, original regional income, effectiveness,
contribution, growth rate.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HG Finance |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Management |
| Depositing User: | Eko Yuli |
| Date Deposited: | 23 Jan 2018 04:13 |
| Last Modified: | 10 Aug 2023 03:44 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/14329 |
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