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All Journal Jurnal STIE Semarang (Edisi Elektronik)
Leliak, Paulus
Sekolah Tinggi Ilmu Ekonomi Semarang
Economics, Econometrics & Finance Education

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EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI SUB PAJAK DAERAH DI KABUPATEN MALUKU TENGGARA BARAT Leliak, Paulus; Sasongko, Gatot
JURNAL STIE SEMARANG Vol 11 No 1 (2019): VOLUME 11 NOMOR 1 EDISI FEBRUARI 2019
Publisher : Sekolah Tinggi Ilmu Ekonomi Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.326 KB) | DOI: 10.33747/stiesmg.v11i1.335

Abstract

The purpose of this study was to determine the efficiency of local tax revenues, the contribution of sub-regional taxes to local taxes, the effectiveness of local tax revenues and sub-regional taxes. The research method is quantitative descriptive with secondary data from the Regional Revenue Agency in West Southeast Maluku Regency, West Southeast Maluku District Financial and Asset Management Agency and the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia in 2012 - 2016. The result is inefficiencies in tax collection area. The highest sub-regional tax contributions are taxes on non-metal minerals and rocks, under restaurant tax and street lighting taxes. Regional tax effectiveness is categorized as less effective. The effectiveness of regional sub-tax namely hotel tax and tax on non-metal minerals and rocks is categorized as very effective; advertisement tax, street lighting tax and acquisition fee for land and building rights are categorized as quite effective; advertisement tax, entertainment tax and rural and urban land and building tax are categorized as ineffective.
Co-Authors Gatot Sasongko