Analisis Kinerja Pajak Daerah Tulungagung

Authors

  • Damas Dwi Anggoro Universitas Brawijaya
  • Andhyka Muttaqin Universitas Brawijaya

DOI:

https://doi.org/10.21776/ub.jiap.2019.005.02.9

Keywords:

local tax, local own-source revenue, growth analysis, contribution, performance, overlay analysis

Abstract

Good local tax management is a strategy in optimizing local tax revenues. This can increase  Local Own-source Reveneu (PAD), which is a benchmark for regional independence and can provide prosperity to the community through regional development. Analysis of local tax performance is important to determine the condition of the problems that occur at this time regarding the management of local taxes in Tulungagung district. There are four technical analyzes used, namely the analysis of growth, contribution, performance and overlay analysis which is a tool to dissect all objects of regional tax in Tulungagung district. Thus a strategy can be formulated that can provide concrete recommendations to optimize local tax revenues as one of the spearheads in increasing PAD and prosperity in Tulungagung District.

References

Agus, Prawoto. (2011). Pengantar Keuangan Publik. Yogyakarta: BPFE.

Anggoro, Damas Dwi. (2017). Pajak Daerah dan Retribusi Daerah. Malang: UB Press.

Mahmudi. (2010). Manajemen Kinerja Sektor Publik. Yogyakarta: UPP STIM YKPN.

Mahsun, Mohamad. (2013). Pengukuran Kinerja Sektor Publik. Yogyakarta: BPFE.

Mardiasmo. (2009). Akuntansi Sektor Publik. Yogyakarta: Andi.

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Pusat dan Daerah.

Yani, Ahmad. (2002). Hubungan Keuangan Antara Pemerintah Pusat dan Daerah di Indonesia. Jakarta: Raja Grafindo Persada

Downloads

Published

2019-08-22