JIEP: Jurnal Ilmu Ekonomi dan Pembangunan
Vol. 8 No. 1 (2025)

Analisis Efektivitas, Kontribusi, Efisiensi dan Elastisitas Penerimaan Pajak Provinsi Kalimantan Selatan Terhadap Pendapatan Asli Daerah (PAD) Provinsi Kalimantan Selatan

Saesaria, Nanarita Dwi Putri (Unknown)
Muhammad Saleh (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

This research analyzes the Effectiveness, Contribution, Efficiency and Elasticity of South Kalimantan Province Tax Revenue on South Kalimantan Province's Original Regional Income (PAD) during 2018 – 2022. This research only focuses on seven types of regional taxes, namely Motor Vehicle Tax, Vehicle Title Transfer Fees Motorbikes, Heavy Equipment Tax, Motor Vehicle Fuel Tax, Surface Water Tax, Cigarette Tax and Opsen Tax on Non-Metal Minerals and Rocks. The method used is a quantitative descriptive analysis technique. The results of this research are that the level of regional tax effectiveness only in 2020 was classified as less effective, while in 2018, 2019, 2021 and 2022 it was categorized as effective. Regional tax efficiency during 2018 – 2022 is categorized as efficient. Regional tax contributions varied very well during the observation year. Regional tax elasticity in 2019 and 2021 is inelastic, while in 2018, 2020 and 2022 it is elastic.

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Journal Info

Abbrev

jiep

Publisher

Subject

Economics, Econometrics & Finance

Description

JIEP: Jurnal Ilmu Ekonomi dan Pembangunan adalah jurnal ilmiah yang diterbitkan oleh Jurusan Ilmu Ekonomi dan Studi Pembangunan, Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat, yang terbit dua kali setahun pada bulan Mei dan November. Jurnal ini bertujuan untuk menjadi wadah publikasi ...