Oka Dhananjaya Bhujangga
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PERBANDINGAN EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH PADA PENDAPATAN ASLI DAERAH Oka Dhananjaya Bhujangga; Ni Made Adi Erawati
E-Jurnal Akuntansi Vol 13 No 1 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this research is to ancover the effectiveness and the contribution of local taxes in the local revenue in the city of denpasar and badung district and to know the difference was the effectiveness and the contribution of local taxes on a local revenue in the city of Denpasar and district Badung 2009-2013. Based on the results analysis was known the ratio of the effectiveness of Denpasar to town and district Badung in tax revenues areas classified as very effective.An analysis of the contribution of local tax revenue in Denpasar local revenue city and district years 2009-2013 Badung always fluctuating and the average level of the contribution of local tax and city Denpasar Badung district during the past five years in the category of very good.There is no difference in the ratio of the effectiveness of local tax revenue between the city and district Denpasar Badung 2009-2013, years but there were differences contribution tax receipts on a local revenue Denpasar between the city and district Badung 2009-2013.