Efektivitas pajak daerah dan retribusi daerah terhadap pendapatan asli daerah Kabupaten Bondowoso

Adellia Anugerah, Kuni Handayawati, Annisa Fatimah

Abstract


This study aimed  to determine the effectiveness of the regional taxes and regional levies on The Regional Original Income (PAD) at the Regional Revenue Agency of Bondowoso Regency in 2017-2021 (before and during the Covid-19 pandemic) and their policies. This research was processed by a qualitative descriptive method with interviews and documentation as data collection methods. The research data sources came from the Government Agency Performance Report (LKIP) of Bapenda and the Bondowoso Regency Regional Budget Realization Report for 2017-2021. The effectiveness ratio used as an analytical tool was in the form of a formula which was a comparison between the taxes and the budget multiplied by one hundred percent which was adjusted to the criteria for measuring effectiveness. The results showed the effectiveness of the regional taxes and the levies before the Covid-19 pandemic (2017-2019) with very effective criteria, namely 100% on the regional taxes and 106% on the regional levies. Meanwhile, the effectiveness of regional taxes and levies during the Covid-19 pandemic (2020-2021) has an effective criterion of 95% on the regional taxes and 75% on the regional levies.


Keywords


Effectiveness; Regional Taxes; Regional Levies; Policies

Full Text:

PDF

References


Amin, M. A. N., & Yunita, E. A. (2022). Analisis potensi pajak hotel dan pajak restoran Kabupaten Tegal di tengah pandemi covid-19. INOVASI, 18(2), 232-240.

Arwin., Faradiba, B & Wardianto. 2021. Analisis Efektivitas Penerimaan Pajak Daerah Pada Kantor Badan Pendapatan Daerah di Kabupaten Gowa. Journal of Economics and Regional Science Vol 1 No. 1 Maret 2021

Asmandani, V., & Wicaksono, G. 2022. Analisis Efektivitas dan Kontribusi Pajak Daerah terhadap Pendapatan Asli Daerah Kabupaten Bondowoso. Electronic Journal of Social and Political Sciences UNEJ, Vol 9 (4), 416-424

Chernick, H., Copeland, D., & Reschovsky, A. (2020). The fiscal effects of the COVID-19 pandemic on cities: An initial assessment. National Tax Journal, 73(3), 699-732.

Clemens, J., & Veuger, S. (2020). Implications of the COVID-19 pandemic for state government tax revenues. National Tax Journal, 73(3), 619-644.

Djumhana, Muhammad. 2007. Pengantar Hukum Keuangan Daerah. Bandung: Citra Aditya Bakti

Ekayanti, R. I. A., Probowulan, D., & Zulkarnnaeni, A. S. (2022). Analisis Efektifitas Pendapatan Pajak Hotel di Masa Pandemi Covid-19 (Studi kasus Badan Pendapatan Daerah Kabupaten Jember). Jurnal Mahasiswa Entrepreneurship (JME), 1(6), 1177-1184.

Halim, A. 2004. Akuntansi Keuangan Daerah. Jakarta : Salemba Empat

Handoko. 2013. Manajemen. Yogyakarta : BPFE UGM

Keputusan Mentri Dalam Negeri Nomor 690.900.327 Tahun 1996 Tentang

Pedoman Penilaian Kinerja Keuangan.

Kountur, R. 2007. Metode Penelitian untuk Penulisan Skripsi dan Tesis. Jakarta : PPM

Laporan Kinerja Intsansi Pemerintah (LKIP) Badan Pendapatan Daerah Kabupaten Bondowoso Tahun 2018

Laporan Kinerja Intsansi Pemerintah (LKIP) Badan Pendapatan Daerah Kabupaten Bondowoso Tahun 2020

Laporan Kinerja Intsansi Pemerintah (LKIP) Badan Pendapatan Daerah Kabupaten Bondowoso Tahun 2021

Mahardini, I., & Woyanti, N. (2012). Analisis Pengaruh Harga, Pendapatan, Lokasi Dan Fasiliti Terhadap Permintaan Rurnah Sederhana. Diponegoro Journal Of Economics, I (1), 1-11. http://ejournal-s1.undip.ac.id/index.php/jme

Mais, R. G & Yuniara, W. 2020. Efektivitas Penerimaan Retribusi Daerah dan Kontribusinya Terhadap Peningkatan Pendapatan Asli Daerah di DKI Jakarta Periode 2015 – 2019. Prosiding Konferensi Nasional Ekonomi Manajemen dan Akuntansi (KNEMA), 10-11 Desember 2020. Jakarta : Universitas Muhammadiyah Jakarta

Moleong, L. J. 2007. Metodologi Penelitian Kualitatif. Bandung : PT Remaja

Nurdiyanto W. 18 September 2020. Dampak Covid – 19, PAD Bondowoso Merosot Hingga Rp 24 Miliar. Diakses 26 Desember 2021 pada https://timesindonesia.co.id/ekonomi/297191/dampak-covid19-pad-bondowoso-merosot-hingga-rp-24-miliar

Stantcheva, S. (2021). Understanding tax policy: How do people reason?. The Quarterly Journal of Economics, 136(4), 2309-2369.

Undang–Undang Republik Indonesia Nomor 28 Tahun 2009 tentang Pemerintahan Daerah

Undang-Undang Nomor 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Pemerintahan Daerah

Wicaksono, G., & Pamungkas, T. S. (2017). Analisis Efektivitas Dan Kontribusi Pajak Burnt Dan Bangunan Perdesaan Dan Perkotaan (Pbb P2) Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Jember. Jurnal STIE SEMARANG, 9(1), 81&9.Diakses 26 Desember 2021 pada http://jurnal3.stiesemarang.ac.id/index.php/jurnal/article/view/32/23

Widiyanto, K. S. N., Aji, A. W., & Primastiwi, A. (2023). Dampak Pandemi Covid-19 terhadap Pajak Daerah. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 4(4), 1147-1154.

Winartha, I. M. 2006. Metode Penelitian Sosial Ekonomi. Yogyakarta : Andi Offset

Yahya, A & Agusta R. 2020. Peranan Penerimaan Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Daerah Kabupaten Bulukumba. Journal of Applied Managerial Accounting Vol. 4 No. 1 2020.




DOI: https://doi.org/10.26905/j.bijak.v5i2.10101

Refbacks

  • There are currently no refbacks.



JURNAL BISNIS DAN PERPAJAKAN (BIJAK)

D3 Akuntansi - Fakultas Ekonomi dan Bisnis
University of Merdeka Malang

Fakultas Ekonomi dan Bisnis Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

StatCounter - Free Web Tracker and Counter

View My Stats

Other Link

Follow Us

Email jurnalbijak@unmer.ac.id
Websitehttps://jurnal.unmer.ac.id/index.php/jb/
+6281-615-727-125

@2022 JURNAL BISNIS DAN PERPAJAKAN (BIJAK)  Creative Commons License  This work is licensed under a  Creative Commons Attribution-ShareAlike 4.0 International License.