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Zainudin
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Journal : Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)

 1 
EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA TERNATE Zulkhaira, Ismiyati; Zainudin; Djaelani, Yustiana; Jeandry, Gregorius
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 4 No 3 (2025)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v4i3.6428

Abstract

Tax is one of the sources of revenue and financing of a country's activities. Tax has a great contribution for developing of country. This study aims to determine how effective tax revenue and local tax contributions are to the PAD of Ternate City in 2018-2022 (5 years). The data was obtained from the Regional Revenue and Retribution. The analysis technique employed in this study is descriptive analysis, which aims to systematically describe and summarize the effectiveness of Local Revenue (Pendapatan Asli Daerah, PAD). This approach focuses on presenting the data as it is, without attempting to draw general conclusions or infer relationships between variables The results of data analysis shows that the effectiveness of regional taxes reaches 105%, so it is categorized as very effective. Local tax contributions in Ternate City in 2018-2022 are 70%, 71%, 69%, 71%, 73%. The average Ternate City Regional Tax Controversy reaches 71% so that it can be categorized well.
Co-Authors Akrom, Akrom Amar Muntaha Amar, Muh. Andi Paida, Andi Arfan Hasan Ariatama, Gerry Astofa, Aniq baraq noor, rustam Br Ginting, Elisa Alemina Daud Rismana Dede Supiyan Didik Hermanto Djaelani, Yustiana Dominikus Rato EVA BETTY SIMANJUNTAK Eva Dewi Ferra Murati Harindinata, Allen Hariz, Hajar Salamah Salsabila Hermansyah Hunaepi Imelda Free Unita Manurung Isral Ayubi, Adim Jakaria, Mohamad Jeandry, Gregorius Kennedi, Umar Fhadli khaeri , Ummul Khalil, Y Satria Hafizil Khalil Khawarizmi, Unais Fahmi Kristianie, Yunitae Maddock, Simon T Miftahir Rizqa Mirza Dikari Kusrini Mochammad Imron Awalludin Muhsin Efendi Mukhlis Munthe, Martin Nazar, Ikhtiar Nurkholis, Muhamad Nurmayani Ohoiwutun, Y.A Permonoputri, Rifi Maria Laila Fitri Prabowo, Oktavianus Jekki Pratama, Hatta Putra Rica Wijayanti, Rica Ridwan Hadi Wijaya Rismala Kesuma Risnawati Risti Puji Lestari, Nadila Saptawartono, Saptawartono Saputra, Rafiq Aldi Sigit Purwanto Sista Dewi, Iqramina Sukron Makmun Supiyan, Dede Suwanto, Eko Tarigan, Rio Rivaldo Widyastuti, Reza Yanto, A Viktor Yuliana Samosir, Sonia Zulkhaira, Ismiyati Zunafriesma, Nanda