ANALISIS KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA KENDARI TAHUN 2012-2016

Abstract

Local Own Revenue (PAD) is one source of regional revenue for the implementation of local government activities. One component of Local Revenue that contributes significantly is regional tax. This study aims to determine how much the total contribution of local taxes and the contribution of regional tax sources to the Original Revenue of the City of Kendari in 2012-2016. The data used are secondary time series type data in the form of realization of Local Original Revenue, Regional Tax, and Kendari City Regional Tax types in 2012-2016. The data was analyzed using quantitative descriptive analysis method with the formula to calculate tax contributions. The results of this study indicate that the local tax which contributed the most to the Original Local Revenue for the past 5 years was in 2012 which was 51.60 percent. Whereas local tax with the smallest contribution was in 2014 which was only 43.17 percent. The average percentage of the contribution of total local taxes to the Local Own Revenue is 47.79 percent. This shows that the contribution of local taxes to the Regional Original Revenue in Kendari City has good criteria because it ranges between 40-50 percent. The biggest contribution of local tax sources to Kendari City Revenue is road lighting tax, which is an average of 16.01 percent per year. While the contribution of the smallest local tax source is the Ground Water Tax, which is an average of only 0.15 percent per year.