Analisis Ekonomi Sumber-Sumber Pendapatan Asli Daerah (PAD) Kabupaten Ngada Tahun 2018-2022

JURNAL EQUILIBRIUM Pub Date : 2024-03-13 DOI:10.37478/jeq.v3i1.3988

Duns Skoius Klementinus Dopo, Estherlina Sagajoka, Yuliana Sedho

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Abstract

This study aims to analyze (1) the level of contribution of each type of regional tax, regional levies, results of separated regional wealth management and other legitimate PAD of Ngada Regency in 2018-2022. (2) the level of effectiveness of each type of regional tax, regional levies, results of separated regional wealth management and other legal PAD against regional original income (PAD) of Ngada Regency in 2018-2022. This study uses a qualitative descriptive analysis method. The data used is financial data from BAPENDA of Ngada Regency in the form of targets and realization of local taxes, regional levies, results of separated regional wealth management and other legal PAD for 2018-2022. The results of this study are: (1) of the four sources of original regional income, only other legitimate PAD contribute very well, while the 3 sources of original regional income have not contributed to regional original income (2) the level of effectiveness 8 local taxes, namely restaurant tax, PJU tax, hotel tax, entertainment tax, advertisement tax, MBLB tax, PBB-P2 and BPHTB. For 5 years 3 local taxes the average effectiveness exceeds 100% with very effective criteria. (3) the level of effectiveness of regional levies is still below 100%. (4) the level of effectiveness of regional wealth management results has been very effective. (5) the level of effectiveness of other legitimate PAD is still below 100%.

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2018-2022 年恩加达地区原始收入（PAD）来源的经济分析

本研究旨在分析（1）2018-2022 年恩加达地区各类地区税、地区征收、地区财富管理分离成果和其他合法 PAD 的贡献水平。(2）2018-2022 年恩加达地区各类地区税、地区征收、地区理财分离成果和其他合法 PAD 对地区原始收入（PAD）的效用水平。本研究采用定性描述分析方法。所使用的数据是来自恩加达县 BAPENDA 的财务数据，其形式为 2018-2022 年地方税收、地区税收、分离式地区财富管理结果和其他法定 PAD 的目标和实现情况。本研究的结果是(1）在地区原始收入的 4 个来源中，只有其他合法 PAD 的贡献非常大，而地区原始收入的 3 个来源没有为地区原始收入做出贡献（2）8 个地方税的有效性水平，即餐饮税、PJU 税、酒店税、娱乐税、广告税、MBLB 税、PBB-P2 和 BPHTB。在 5 年中，有 3 个地方税的平均有效率超过 100%，达到非常有效的标准。(3) 地区税收的有效性水平仍然低于 100%。(4) 地区财富管理结果的有效程度非常高。(5) 其他合法 PAD 的有效性仍低于 100%。

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JURNAL EQUILIBRIUM

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