E-JURNAL AKUNTANSI
Vol 13 No 2 (2015)

ANALISIS PAJAK DAN RETRIBUSI DAERAH PADA TINGKAT EFEKTIVITAS DAN KEMANDIRIAN KEUANGAN DAERAH

Aditya Ramadhan S. (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Maria M. Ratna Sari (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
30 Nov 2015

Abstract

The purpose of this research was to determine the contribution of local taxes and retribution on revenue as well as the level of effectiveness and Regional Financial Independence the government of Denpasar. This research was conducted for the period of 2009-2013. This research is a quantitative descriptive research. Based on the analysis determine that local taxes are the main revenue component in local revenues which reached an average of 72% annually and followed by the retribution whiich contribute an average of 8% annually. The level of effectiveness of local government revenue Denpasar when averaged over the 2009-2013 fiscal year amounted to 121.45% with a very effective assessment criteria. The ratio of the level of financial independence Denpasar city area during the period of the fiscal year 2009-2013 was 64% with very good assesment criteria.

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Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...