Article Per Year (5 Year)
p-Index From 2021 - 2026
1.288
P-Index
This Author published in this journals
All Journal Jurnal AKSI (Akuntansi dan Sistem Informasi) Bussman Journal : Indonesian Journal of Business and Management Indonesian Journal of Business Analytics (IJBA) Jurnal Ekonomika dan Manajemen Al-Masraf: Jurnal Lembaga Keuangan dan Perbankan International Journal of Business and Applied Economics (IJBAE) JAMER
La Ode Abdullah
Politeknik Negeri Madiun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 7 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : JAMER

 1 
Efektifitas Pajak Daerah Terhadap Pendapatan Asli Daerah Kabupaten Nganjuk Periode 2016-2019 La Ode Abdullah
JAMER : Jurnal Akuntansi Merdeka Vol. 2 No. 1 (2021): JAMER
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.625 KB) | DOI: 10.33319/jamer.v2i1.42

Abstract

Optimizing tax collection requires analysis to be made to achieve the targeted tax realization. This research aims to identify the effectiveness of local tax revenue. Nganjuk Regency one of the cities Indonesia which  was used as the main sample in this study. This research uses a qualitative method with the formula for analyzing the effectiveness and the analysis of the growth rate of income of each local tax in order to it can be identified the effectiveness of local taxes in Nganjuk Regency. The data collection method is done by documentation method, data used is qualitative and quantitative. The results of the application of innovations in local tax collection carried out by the Nganjuk in 2018, a Tapping Box tool to increase revenue in Hotel Tax and Restaurant Tax. There was an increase in Hotel Tax of 67.47% and Restaurant Tax of 19.96%. There were some results on using the E-SPTPD innovation. There was an increase in Entertainment Tax by 1.52%, Advertising Tax by 1.17%, Street Lighting Tax by 5.48%, and Ground Water Tax by 11.97%. The results of the application of the E-BPHTB and E-PBB innovations have provided an increase in the realization of BPHTB and PBB-P2 taxes. The increase was 50.13% for BPHTB and 17.94% for PBB-P2.Keywords: Effectiveness, Local tax,  Original income
Co-Authors Amir Ramdan Amri Amrulloh Dinda Ayu Prameswara Halleina Rejeki Putri Hartono Laksmiwati, Mia Laksono Trisnantoro Nova Widodo Noviantika Dwi Elsarianti Sasmito Nugroho Yopie Diondy Kurniawan YOPIE DIONDY KURNIAWAN