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Elin Herlina, Elin
Universitas Galuh
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Journal : Media Riset Akuntansi Auditing

 1 
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 Akbar, Dendy Syaiful Albar, Fauzan Manafi Ali, Jihan Ananda, Naswa Cika Aprianti, Ema Apriyadi, Mohamad Fajar Azhar Natsir Ahdiyat Baelani, Muhamad Bela, Nadira Layla Mutiara Budi Heri Pirngadie, Budi Heri Cucu Irwanti Curatman, Aang Dani Usmar, Dani Dea Nuraida Deden Syarifudin Deni Mardiana Dewi, Riska Mutiara Didih Syakir Munandar Dini Yuliani DWI RAMADHANI Fadlurrohman, Faqih Faisal Haris Eko Prabowo Fajri, Alfidha Sepyantini Febriyanti, Intan Rike Firmansyah Firmansyah Gacuma, Leah Rose D Gusyana, Dadang Haifa, Zahra Nur Haris Danial Heri Siswanto Ibrahim Fajri Ihsan Fauzan imamudin Imamudin Imamudin Iwan Setiawan Jajang Bayu Kelana Jayadi Jayadi Jerry D. Rahajaan Jerry Dounald Rahajaan Kader, Mukhtar Abdul Karmila Machmud Kartika, Risna Kusnara, Hasti Pramesti Lesmana, Edi Maisun, Rahma Habsari Mardhiyah, Rifdah MARLINA NUR LESTARI Marshela, Prolice Anggraeni Mayangsari, Popy Meiti Subardhini Mulyatini, Nurdiana Mutmainnah, Indy Insanul Nadiah, Hera Nana Darna Nariswari, Ayu Fitri Natalia, Tina Nita Mirantika Nuraida, Dea Nurulita, Hana Lutfiyah Pipih Sopiyan Prabowo, Faizal Haris Eko Prawiranegara, Benny Prayoga, Hermawan Priyana, Indarta Purnama Sari Puspita, Sheilla Fahira Raharjaan, Jerry Dounald Ramadan, Bilal Rantini, Ratih Ratih Sri Yuningsih Retno Dyah Pekerti Riza Fathoni Ishak Rosyid, Widiakikianti Sigit Setya Kusuma Silma Kafah Dinilah Simarmata, Jessica Anastasya Sukoco, Dwi Heru Susanti, Juliya Syamfithriani, Tri Septiar Syiami, Nurul Prasasti Toto Toto, Toto Umban Adi Jaya Villanueva, Mima M. Wiwin Setianingsih Wulandari, Dwiwahjuni Yanthi, Winda Dwi Yat Rospia Brata Yuridistya Primadhita Zaenal Abidin Zulfi, Aceng Moh Zulphiniar Priyandoko