Analisis Efektivitas Pajak Penerangan Jalan Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Surabaya Tahun 2019-2021

Costing Pub Date : 2023-09-17 DOI:10.31539/costing.v7i1.6083

Sinta Paulina Situmorang, Gideon Setyo Budiwitjaksono

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Abstract

Street lighting tax is one of the local taxes that give a great degree contributes to increasing the original local revenue (PAD) of Surabaya City. This study aims to determine the level of effectiveness of the street lighting tax of Surabaya City from 2019 to 2021. This research was conducted at the Regional Revenue Agency (Bapenda) of Surabaya City. The research method used was a qualitative descriptive method, by analyzing data related to the target and realization of Surabaya’s street lighting tax from 2019 to 2021. The data collection used were documentation and interview. The results of the study show that the effectiveness of Surabaya’s street lighting tax in the period 2019 to 2021 has fluctuated. The average percentage of effectiveness from 2019 to 2021 is 96.89% with effective criteria. The effectiveness percentage for the street lighting tax in 2019 is 100.01% with very effective criteria. The percentage of effectiveness in 2020 is 100.17% with very effective criteria. The percentage of effectiveness in 2021 is 90.86% with enough effective criteria. Keywords: Effectiveness, Street Lighting Tax, Original Local Revenue

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分析道路照明税作为2010 -2021年泗水市(PAD)的原始收入来源的有效性

路灯税是对泗水市原有地方税收(PAD)增加贡献很大的地方税之一。本研究旨在确定2019年至2021年泗水市街道照明税的有效性水平。这项研究是在泗水市的地区税务局(Bapenda)进行的。研究方法采用定性描述法，通过分析泗水2019 - 2021年路灯税目标及实现情况相关数据。使用的数据收集是文献和访谈。研究结果表明，泗水在2019年至2021年期间的街道照明税的有效性是波动的。以有效标准计算，2019 - 2021年平均有效率为96.89%。按照非常有效的标准，2019年路灯税的有效率为100.01%。2020年的有效率为100.17%，标准为非常有效。如果有足够的有效标准，2021年的有效率为90.86%。关键词:效益，路灯税，地方原有收入

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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