Ivanna K. Wamafma
Universitas Cenderawasih

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POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN YAHUKIMO Agustinus Nusa; Syaikhul Falah; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 2, No 3 (2017)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.685 KB) | DOI: 10.52062/keuda.v2i3.727

Abstract

This research aims to understand how large potential taxes and retribution at the Yahukimo regency. This research using the five taxes and retribution benchmark, namely the growth, economy efficiency, justice, ability to carry out, and conformity as income. By measuring the variables of the potential or not potential in accordance with the specified criteria. The result showed the that variables of economy efficiency, justice, and conformity as income are consistent the taxes and retribution potential in Yahukimo regency. On the variable of economy efficiency concluded that tax charges relatively small, while the threat to the entrepreneurs is the uncertainty neighborhood caused the price increases. Variable of justice concluded that taxes has done in a fair and appropriate with area and the owners capital. Variable of conformity as income is to compare regional regulations with Taxes and Retribution Law, so the results obtained that taxes has in accordance with the rules. While the Growth and the ability to carry out have varying results, taxes and retribution that is quite potentially, potentially or not potentially. Keyword: Growth, economy efficiency, justice, ability to carry out, conformity as income
ANALISIS KONTRIBUSI DAN POTENSI RETRIBUSI DAERAH Nurlian Nurlian; Siti Rofingatun; Ivanna K. Wamafma
KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) Vol 3, No 2 (2018)
Publisher : Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.547 KB) | DOI: 10.52062/keuda.v3i2.709

Abstract

This study aims to analyze the contribution and potential of regional retibusi in terms of the variables of contribution, growth, effectiveness, and performance of regional levies with the source of data in this study sourced from Daeah Government and using descriptive qualitative analysis that is explorative. The results of the study show that the results of the analysis of the contribution of regional retribution are relatively lacking, while the level of effectiveness of collecting local retribution is very effective. So it can be concluded that pelayana health levies are classified as potentially levied because of several types of levies collected only health retribution that meets the criteria of being equal to twenty-five point forty-three percent. Keywords: Contributions and Regional Retribution Potential