{"title":"特尔纳特市税收和征税绩效分析:数据包络分析 (DEA) 方法","authors":"Laela Mustafa, Chairullah Amin, Mohammad Kotib","doi":"10.19184/ejeba.v10i2.40287","DOIUrl":null,"url":null,"abstract":"The research aims to measure the performance of regional taxes and levies in economic development in Ternate City. The study uses the data envelopment analysis (DEA) method by comparing DMUs based on a large number of inputs to produce the expected output. The DMU used is the regional tax and levy management body of Ternate City. The indicators in this research consist of (1) two inputs and one output, (2) nine inputs and one output, and (3) 13 inputs and one output. The data used is a report on the realization of Ternate City regional income receipts for 2012-2021 which consists of regional taxes and levies. The data was analyzed using the DEAP version 2.1 application with the Constant Returns to Scale (CRS) model. The results show that in the CRS model, there are two years of PAD output that have efficient performance, while the tax output and levy output both have efficient performance for 10 years.","PeriodicalId":487350,"journal":{"name":"Ekonomi Bisnis dan Akuntansi (e-journal)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2023-09-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Analisis Kinerja Pajak Dan Retribusi Daerah Kota Ternate : Pendekatan Data Envelopment Analysis (DEA)\",\"authors\":\"Laela Mustafa, Chairullah Amin, Mohammad Kotib\",\"doi\":\"10.19184/ejeba.v10i2.40287\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The research aims to measure the performance of regional taxes and levies in economic development in Ternate City. The study uses the data envelopment analysis (DEA) method by comparing DMUs based on a large number of inputs to produce the expected output. The DMU used is the regional tax and levy management body of Ternate City. The indicators in this research consist of (1) two inputs and one output, (2) nine inputs and one output, and (3) 13 inputs and one output. The data used is a report on the realization of Ternate City regional income receipts for 2012-2021 which consists of regional taxes and levies. The data was analyzed using the DEAP version 2.1 application with the Constant Returns to Scale (CRS) model. The results show that in the CRS model, there are two years of PAD output that have efficient performance, while the tax output and levy output both have efficient performance for 10 years.\",\"PeriodicalId\":487350,\"journal\":{\"name\":\"Ekonomi Bisnis dan Akuntansi (e-journal)\",\"volume\":\"2 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-09-27\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Ekonomi Bisnis dan Akuntansi (e-journal)\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.19184/ejeba.v10i2.40287\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Ekonomi Bisnis dan Akuntansi (e-journal)","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.19184/ejeba.v10i2.40287","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
摘要
本研究旨在衡量区域税收和征费在三市经济发展中的表现。本研究采用数据包络分析(DEA)方法,通过比较基于大量输入的dmu来产生预期输出。所使用的DMU是三级市的区域税收征管机构。本研究的指标包括:(1)2个投入1个产出,(2)9个投入1个产出,(3)13个投入1个产出。使用的数据是关于2012-2021年Ternate City区域收入收入实现情况的报告,其中包括区域税收和征费。使用DEAP 2.1版应用程序和恒比例回报(Constant Returns to Scale, CRS)模型分析数据。结果表明,在CRS模型中,PAD产出有2年的有效绩效,而税收产出和征费产出都有10年的有效绩效。
Analisis Kinerja Pajak Dan Retribusi Daerah Kota Ternate : Pendekatan Data Envelopment Analysis (DEA)
The research aims to measure the performance of regional taxes and levies in economic development in Ternate City. The study uses the data envelopment analysis (DEA) method by comparing DMUs based on a large number of inputs to produce the expected output. The DMU used is the regional tax and levy management body of Ternate City. The indicators in this research consist of (1) two inputs and one output, (2) nine inputs and one output, and (3) 13 inputs and one output. The data used is a report on the realization of Ternate City regional income receipts for 2012-2021 which consists of regional taxes and levies. The data was analyzed using the DEAP version 2.1 application with the Constant Returns to Scale (CRS) model. The results show that in the CRS model, there are two years of PAD output that have efficient performance, while the tax output and levy output both have efficient performance for 10 years.