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All Journal Jurnal Pajak Vokasi (JUPASI)
Lulu Lovianna
Institut Ilmu Sosial dan Manajemen STIAMI
Social Sciences

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Analisis Efektivitas Dan Kontribusi Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (Studi Pada Bapenda Dki Jakarta Tahun 2016-2020) Lulu Lovianna; Notika Rahmi
Jurnal Pajak Vokasi (JUPASI) Vol 3, No 2: Maret 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.45 KB) | DOI: 10.31334/jupasi.v3i2.2212

Abstract

This study aims to determine the level of effectiveness and contribution of local taxes as a source of locally-generated revenue (PAD), the obstacles faced during implementation, and the efforts made to overcome these obstacles. Research data includes primary and secondary data which were analyzed using qualitative descriptive methods. The results of this study indicate that the level of effectiveness of local taxes as a source of PAD is the ‘effective’ category with an average value of 97.19%, and the level of contribution of local taxes as a source of PAD is classified as ‘very good’ with an average value of 85.80%. However, in the realization of this effort, obstacles were found, including the low awareness of taxpayers
Co-Authors Notika Rahmi