Analisis Efektivitas Dan Pertumbuhan Pajak Daerah Kabupaten Manggarai Timur

NANDI, Melkiades (2020) Analisis Efektivitas Dan Pertumbuhan Pajak Daerah Kabupaten Manggarai Timur. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Taxes are people's contributions to the State Treasury (transfer of wealth from the private sector to the government sector) based on law (enforceable) without receiving lead services (tegen prestatie) which can be directly appointed and used to finance general expenses (publieke uitgaven). The formulation of the problems in this study are (1) What is the level of effectiveness of local tax collection in East Manggarai Regency? (2) What is the growth rate of Regional Tax revenue in East Manggarai Regency? (3) What are the factors that affect the effectiveness and growth of regional taxes in East Manggarai Regency? The population in this study is the target data and the realization of local tax revenues in East Manggarai Regency in 2014-2018 as samples. The analysis technique used is descriptive using the effectiveness ratio analysis method and descriptive analysis technique using the literature study method. The type of data used is the target data and the realization of local tax revenues in East Manggarai Regency, the target data and the realization of local retribution for the East Manggarai Regency. The results of this study indicate that the level of effectiveness of regional tax collection in East Manggarai Regency in 2014-2018 has fluctuated from year to year. Where in 2014 the level of effectiveness of tax collection reached 84% which was categorized as quite effective and in 2015-2016 the level of effectiveness of tax collection reached 103% -108% which was categorized as very effective. Whereas in 2017 the level of effectiveness of tax collection reached 100% categorized as effective in 2018, the effectiveness level of tax collection reached 98% categorized as quite effective. And the average contribution of regional tax revenues to PAD in 2014-2018 reached 22%. While the average level of effectiveness of local retribution revenue is 71%, then the rate of Regional Tax Growth in East Manggarai Regency in 2014-2018 has decreased every year and the average annual tax growth rate reaches 37% and the growth rate of Regional Own-Owned Income has decreased in each year and the average PAD growth rate reaches 35%. Factors affecting the effectiveness and growth of local taxes in East Manggarai Regency: 1) The regional government of East Manggarai Regency makes a legal basis for collecting taxes and receiving local levies. 2) The effect of taxpayer awareness on the success of local tax collection. 3) Understanding of taxation regulations. 4)Perceptions of service quality. 5)the tax collection system is still manual.

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