<![CDATA[A very large dependence of the local to central government lead to creativity in
managing economic resources can not develop optimally. High dependence on revenue
from the center on one side and the low role of Regional Income on the other hand a
consequence of the low capacity of the region income to finance local expenditures.
Conditions such as these, of course, complicate the regional government to implement in
practice.
Based on the analysis and discussion of the research is concluded, the level of
effectiveness of local tax collection by the city of Yogyakarta KPPD highly variable and
ranges. Regarding the level of analysis that compares the cost efficiency of tax collection
area to the realization of local tax revenues that result, the average local tax collections
for the city of Yogyakarta in 2002-2006 can be categorized as very efficient for the hotel
tax, restaurant tax, entertainment tax, advertisement tax and street lighting tax with an
average efficiency level below 10%. As for parking tax can be considered efficient with
an efficiency of 21.24%. Overall contribution of local taxes in 2002-2006 had an average
of 60.13%, where in 2002 the contribution rate reaches 63.65%.
Key words: effectiveness, efficiency, local revenue.]]>
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