ANALISIS PENERIMAAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KUTAI BARAT

Abstract

This study aims to find out how much influence the local tax collection
system has on local revenue. The independent variable used in this study is
the regional tax collection system and the dependent variable is local
revenue. This research was conducted at the West Kutai District Government
precisely at the Office of the Regional Revenue Agency of West Kutai
Regency , located in the city of Barong Tongkok . The method used is
descriptive qualitative method. The results of the study indicate that the
system of collecting local taxes and levies by the Government of West Kutai
Regencyhave not shown satisfactory results. Many taxpayers are difficult to
pay taxes. It can also be seen from the contribution of regional taxes
indicating that the West Kutai District has not been able to carry out
regional autonomy consequently because it still depends on other revenues
outside of revenues from Regional Original Revenue. From the Tax Revenue
System and regional levies to the West Kutai District Government, it uses a
with holding system for each type of regional tax where using this system
makes it easier for local governments to carry out local tax revenues . In this
study, the authors also suggest some things that may be input to the
Government of the district of Kutai Barat in at enhancing the acceptance of
PAD in particular on post tax and levies area .