ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN KUANTAN SINGINGI TAHUN 2014-2017

Abstract

The aim this study was to assess the effectivity and contribution to the local tax revenue receipts (PAD) in the Department of Revenue Kuantan Singingi to be known deficiencies and weaknesses in the area of tax collection in order to provide suggestions that are considered necessary for the development of the Department of Revenue area of Kuantan Singingi. The data used is secondary data. The measurement of the effectivity and contribution formula. The processed data is the target data of local taxes, local taxes and actual realization of revenue. The data analysis technique used is descriptive analysis of quantitative descriptive. Based on the research results and analytical results for the effectivity of the overall local tax local tax always hit the target, but to each there are some local taxes are local taxes do not hit the target. The average effectiveness rate of local tax to Local Genuine Income 2014-2017 is 89,48%. While the overall excellent contribution to contribute to local revenues, but for each local taxes contribute only very less, less, and being. The average contribution rate of local tax to Local Genuine Income 2014-2017 is 32,29%.