Analisis Efektivitas dan Kontribusi Pajak Penerangan Jalan Terhadap PAD Di Kabupaten Kampar
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Institusion
Universitas Islam Riau
Author
Rahmawati, Rahmawati
Subject
H Social Sciences (General)
Datestamp
2022-04-21 07:28:48
Abstract :
In facing the inequality of development between the center and the regions, the central goverment provides a policy, namely the authority for regional authonomy to every regions in Indonesia. With regional autonomy, local goverments can manage their own economy and be more independent so they can manage their own regional resources. Regional sources referred to in the form of regional taxes and regional income. One of the local revenue sources in Kampar district is the street lighting tax. The purpose of this study is to determine the effectiveness and contribution of street lighting tax to local revenue. The type of research used is descriptive and quantitative with the method of analysis of effectiveness and contribution analysis. The results of the study show that the average level of effectiveness of the street lighting tax from 2009-2018 is very effective. The average contribution rate of street lighting tax to local revenue in Kampar district is less.
In facing the inequality of development between the center and the regions, the central goverment provides a policy, namely the authority for regional authonomy to every regions in Indonesia. With regional autonomy, local goverments can manage their own economy and be more independent so they can manage their own regional resources. Regional sources referred to in the form of regional taxes and regional income. One of the local revenue sources in Kampar district is the street lighting tax. The purpose of this study is to determine the effectiveness and contribution of street lighting tax to local revenue. The type of research used is descriptive and quantitative with the method of analysis of effectiveness and contribution analysis. The results of the study show that the average level of effectiveness of the street lighting tax from 2009-2018 is very effective. The average contribution rate of street lighting tax to local revenue in Kampar district is less.
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