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Journal : Media Riset Akuntansi Auditing

ASSESSING LOCAL TAX CONTRIBUTIONS TO LOCAL OWN REVENUE: EVIDENCE IN ONE REGION IN INDONESIA Dendy Syaiful Akbar; Yat Rospia Brata; Elin Herlina; Benny Prawiranegara; Faizal Haris Eko Prabowo
Media Riset Akuntansi, Auditing & Informasi Vol. 19 No. 1 (2019): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.874 KB) | DOI: 10.25105/mraai.v19i1.3881

Abstract

The purpose of this study is to analyze the size of the contribution of local taxes to the Ciamis Regency local own revenue. In this study, the formula for the ratio of local tax contribution to local own revenue was formulated. The research method used is a descriptive method with a quantitative approach. Measurement of contributions of local taxes on local own revenue is drawn from the local own revenue structure which consists of local taxes, regional levies, separated regional wealth results, and other legitimate regional income. The results of the study show that the contribution of local taxes to local own revenue is in the very low and low category, because during the 2013-2015 fiscal year the figure was below 26%, while in the 2016-2017 fiscal year it reached a number of 26% -50%. The low contribution of local taxes to local own revenue is due to restaurant taxes stipulated through regional regulation No. 5 of 2011, namely the imposition of a 10% tax on each transaction with consumers is still a lot of rejection from most restaurant managers, with the reason of fear of a decline in consumers.
Co-Authors Abdul Azis Ade Nurhayati Kusumadewi Adha Dias Pangestu Akbar, Dendy Syaiful Albar, Fauzan Manafi Alda Yudia Hernalis Ali Muhidin Ali, Jihan Ananda, Naswa Cika Andayani, Rini Hartini Rind Anisa Faujiah Aprianti, Ema Apriyadi, Mohamad Fajar Ayu Asrie Pratiwy Azhar Natsir Ahdiyat Baelani, Muhamad Bela, Nadira Layla Mutiara Bobby Septiana Irawan Brata, Yat Rospia Budi Heri Pirngadie, Budi Heri cicahwati cicahwati Cresida Febrianti Cucu Irwanti Curatman, Aang Dani Usmar, Dani Daniel Paroka Dea Nuraida Dede Leni Yuliani Deden Syarifudin Deni Mardiana Desi Indriani Dewi, Riska Mutiara Didih Syakir Munandar Dini Yuliani Dwi Mardiyanti DWI RAMADHANI dwiki nursyamsi egi ramdani sudjana Enas Enas Fadlurrohman, Faqih fadly adi andoyo Faisal Haris Eko Prabowo Fajri, Alfidha Sepyantini Fakhrul Arifin Faozani Faozani Faruk, Mujaddid Fauzan, Ihsan Febriyanti, Intan Rike Fikri Husaeni Setiawan Firman Nurpalah Firmansyah Firmansyah Gacuma, Leah Rose D Gina Riska Ridwan Yanti Gita Safitri Gusyana, Dadang H. Roni Marsiana Suhendi Haifa, Zahra Nur Haris Danial Heri Siswanto Ibrahim Fajri Ilham Muhamad Rizky imamudin Imamudin Imamudin Indah Dwi Astuti Indra Indrawan Ira Sukmawati Irma Nurmalita Sobahi Iwan Setiawan Iwan Setiawan Jajang Bayu Kelana Jayadi Jayadi Jerry D. Rahajaan Jerry Dounald Rahajaan Kader, Mukhtar Abdul Karmila Machmud Kartika, Risna Kasman Kasman Kusnara, Hasti Pramesti Lesmana, Edi Lifia Saltiyana Dewi Maisun, Rahma Habsari Mardhiyah, Rifdah MARLINA NUR LESTARI Marshela, Prolice Anggraeni Mayangsari, Popy Meiti Subardhini mia ramdani Mochammad Fajar Fadhilla Mujaddid Faruk Mulyatini, Nurdiana Mutmainnah, Indy Insanul Nadiah, Hera Nana Darna Nana Darna Nariswari, Ayu Fitri Natalia, Tina Nita Mirantika Nuraida, Dea Nurdiana Mulyatini Nurdiana mulyatini Nurulita, Hana Lutfiyah Nurusshobah, Silvia Fatmah Pipih Sopiyan Prabowo, Faizal Haris Eko Prawiranegara, Benny Prayoga, Hermawan Priyana, Indarta Purnama Sari Puspita, Sheilla Fahira Radwa Nabila Raharjaan, Jerry Dounald Ramadan, Bilal Rangga Vani Rantini, Ratih Ratih Sri Yuningsih Renny Sri Purwanti Retno Dyah Pekerti Rini Hartini Rinda Andayani Risna Kartika Riza Fathoni Ishak Roni Marsiana Suhendi Rosiyany Pahmawati Rosyid, Widiakikianti Rully Oktavia Santi Febriani Sidik, Sahril Sigit Setya Kusuma Silma Kafah Dinilah Simarmata, Jessica Anastasya Siti Sarah Sofiani, Tiara Tri Sri Rahmawati Sucipto, Imam Sukma Sukma Sukoco, Dwi Heru Sukomo Sukomo Susanti, Juliya Suyono, Sinta Yulianti Syamfithriani, Tri Septiar Syiami, Nurul Prasasti Tiana Agustin Tina Gustina Jubaedah TOTO TOTO Toto Toto, Toto Tryni Da Salshabila Umban Adi Jaya Villanueva, Mima M. Visca Alfareza Wiwin Setianingsih Wulan Yuliana Wulandari, Dwiwahjuni Yanthi, Winda Dwi yudi irawan Yuridistya Primadhita Zaenal Abidin Zulfi, Aceng Moh Zulphiniar Priyandoko