ANALISIS EFEKTIVITAS PAJAK DAERAH ATAS PENDAPATAN ASLI DAERAH PADA BADAN PELAYANAN PAJAK DAERAH KOTA MALANG TAHUN 2011-2016

Abstract

Abstract
The purpose of this study is to determine the effectiveness of local taxes of the City
real income in Malang on 2011-2016. The Research conducted at the Regional Tax Service
(BP2D) Malang. The research method using descriptive research, data analysis method used
is quantitative method with secondary data. The research Conducted to measure a
phenomenon of research by using the indicator of regional financial ratios to obtain an
overview of local tax revenue mechanisms on City real income (PAD) in order to achieve
regional independence. The results of the analysis show that the level of effectiveness of local
taxes during the period of six years varies. The highest effectiveness rate in 2012 was 126%
and in 2014 has the lowest effectiveness of 108%. Then the highest percentage When viewed
from each local taxis from Entertainment taxes in 2012 which reached 159% and local taxes
that have the lowest percentage rates during the year of 2012-2016 from the advertisement
tax in 2011 by 94% when compared with the other years . The low level of advertisement tax
rate in 2011 was due to the fact that in 2011 the tax targets charged were higher which
caused the realization of advertisement tax could not reach the good target.
Keywords: Effectiveness, Local Tax, City real Income