Analisis Efektivitas Dan Kontribusi Pajak Penerangan Jalan Terhadap Pendapatan Asli Daerah Kota Samarinda Tahun 2021-2023

Ester Datu, Danna Solihin, Umi Kulsum

Abstract


This study aims to determine and analyze the Effectiveness and Contribution of Street Lighting Tax to Regional Original Income at the Regional Revenue Agency of Samarinda City in 2024. The theoretical basis used in this study is Effectiveness, Contribution, Street Lighting Tax, and Regional Original Income.

This research method is quantitative. This study uses effectiveness and contribution analysis tools. Effectiveness Formula = Realization of Street Lighting Tax: Street Lighting Tax Target x 100%. Contribution Formula = Realization of Distance Learning Revenue: Realization of PAD Revenue x 100%. The data required is the target and realization data of PPJ and PAD for 3 years, namely in 2021, 2022, 2023. Data obtained from the Regional Revenue Agency of East Kalimantan Province. 

The results of this study indicate that the level of effectiveness of street lighting tax revenue in Samarinda City is included in the very effective criteria because its effectiveness value is 102.65%. The level of contribution of street lighting tax to local revenue is included in the less criteria because its contribution value is only 16.73%.



Keywords


Keywords: Effectiveness, Contribution, PPJ, PAD

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References


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