Analisis Efektifitas dan Kontribusi Penerimaan Pajak Daerah Kabupaten Madiun (Studi Kasus Pada BAPENDA Kabupaten Madiun Tahun 2013-2017)

Abstract

This study aims to determine the level of effectiveness of the type of tax and the magnitude of the level of contribution of the type of tax to Madiun Regency local tax. This research began in 2013-2017 or for 5 years. This research uses descriptive quantitative method, which is based on explanations of numbers. The data in this study are in the form of targets and realization of tax revenues and regional taxes in Madiun Regency for 5 (five) years. The ratio used in this calculation is the effectiveness ratio and contribution ratio. The calculation results show that the effectiveness ratio and ratio of Hotel Tax contribution are 103.92% and 0.22%. Restaurant tax with an effectiveness ratio of 127.68% and a contribution ratio of 4.51%. Entertainment tax with an effectiveness ratio of 106.70% and a contribution ratio of 0.12%. Advertising tax with an effectiveness ratio of 100.56% and a contribution ratio of 1.25%. Street lighting tax with an effectiveness ratio of 108.02% and a contribution ratio of 42.07%. Parking tax with an effectiveness ratio of 110.24% and a contribution ratio of 0.16%. Underground water tax with an effectiveness ratio of 105.19% and a contribution ratio of 1.09%. Taxes on non-metal minerals and rocks with an effectiveness ratio of 104.12% and a contribution ratio of 1.07%. PBB-P2 tax with an effectiveness ratio of 103.32% and a contribution ratio of 36.31%. BPHATB with an effectiveness ratio of 200.71% and a contribution ratio of 20.48%

Keywords: Regional Tax, Madiun Regency