susanawati, ferry and suparta, i wayan and husaini, muhammad (2014) Analisi,s Potensi Pajak Daerah Seba$ii Sumber Pendapatan Asli Daerah Di Kota Meffo. jurnal ekonomi pembangunan, 3 (3). pp. 269-296. ISSN 2302-0595

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Abstract

This study aims ta analyze the types of local faxes on the growth and contribution to tol.al local taxes and locai revenue. To identify the printe classification, pctential, devetoping anc underdeveloped. peiorm the actual calculation of the potential of the local taxes that have the potentia! to be developed in order fo rncrease revenue. And projecting local taxes in the future. The data used in tle form of primary Znd secondary data in lletra City with the study period of 2004 - 2013 is the analytical ioot used grovvth analysis, contribution analysis, overlay analysis matrix, analyzes the potential and projection analysr.s. The results of this stucly shov",ed that the growth and contribution of localfaxes has ftuciuated. ldentify the types of local taxes cione by looking at the grovvth and contribution. The resu/fs of the calculation of grovvth and the contribution maCe by overlay analysis matrix resultittg ctassification; prime, potentialty, developing and underdevelcped. And based on the analysis of averlay restaurant tax and propefty tax is a tocal tax types that have the potentiat to be developed in order to increase revenue. The potential value of the actual restaurant fax is Rp 2,ss4,800,000, -, while the biggest realization restaurant tax year 2013 budget of Rp. sss r00 312, -. so fhaf is the unrealized potentiat of 78.33%. For propefty tax Tax Value lJnited Nations urban lJrban Metro City in 2013, using data''to tax in accordance with the Decree of the LJN Basic tJrban is Rp. 31471421,07, -; United A/afrbns tirban Tax revenue realizatioin in 2013 onty Rp. 2230859456, - or by 70.9%, thus the unrealized potentiat of 2g.1% or Rp. 916 292 651, - Projections of the types of local taxes and restaurant taxes done using Technique Annuity. Metro City local tax projections obtained that the growth rate or r = 0'175. Restaurant tax proiecfions obtained that the grovvth rate or r = g.ryg, then the budget for the year 2014 titt 2018 good projection City Metro area tax IEP | 26e -V ol. 3, N0 3,Nopemb er 2Ot4 T and restaurant tax increase compared to the previous year or compared to fiscal year 2013. The government is expected to organize receipts through taxes, to observ"e the growth and contribution of local taxes fluctuated in Metro City, it is necessary to iniensification and extension of the income of any kind of local faxes in order to increase growth by reducing fluctuations. Keywo rds : g rowth, contri b ution, p otential local tax, reve n u e

Item Type:	Article
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Fakultas Ekonomi dan Bisnis (FEB) > Prodi Ekonomi Pembangunan Fakultas Ekonomi dan Bisnis (FEB) > Prodi Magister Ilmu Ekonomi
Depositing User:	I WAYAN SU
Date Deposited:	28 Sep 2016 07:02
Last Modified:	28 Sep 2016 07:02
URI:	http://repository.lppm.unila.ac.id/id/eprint/681

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