Skripsi

ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) SETELAH PEMBERLAKUAN UU HKPD NO.1 TAHUN 2022

---

This study aims to analyze the effectiveness and contribution of local taxes and regional levies to the Local Own-Source Revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency after the enactment of Law No. 1 of 2022 on Financial Relations between the Central and Regional Governments. This research employs a quantitative descriptive method. The data used in this study consists of reports on the realization of local tax revenues and the realization of the regional revenue and expenditure budget (APBD) for 2024, obtained from the Regional Revenue Agency (BAPENDA) and the Regional Financial and Asset Management Agency (BPKAD) in these three regions. The results indicate that the effectiveness of local taxes in Palembang City is very effective, while regional levies show result that are effective. The effectiveness of local taxes in Ogan Ilir Regency is classified as moderately effective, whereas regional levies are deemed ineffective. Meanwhile, both local taxes and regional levies in Banyusin Regency demonstrate effective results. Nonetheless, the contributions of local taxes and regional levies in Palembang City, Ogan Ilir Regency, and Banyuasin Regency are still categorized as very low on average.

---

Availability

Detail Information

Series Title

-

Call Number

T1729102025

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

x, 40 hlm.; ill.; tab.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

657.07

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Akuntansi

Specific Detail Info

-

Statement of Responsibility

EM

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment