Efektivitas dan kontribusi pajak restoran, pajak reklame dan pajak parkir pada pendapatan asli daerah kota Palangka Raya Tahun 2015-2019

Rahayu, Ade Kurnia (2020) Efektivitas dan kontribusi pajak restoran, pajak reklame dan pajak parkir pada pendapatan asli daerah kota Palangka Raya Tahun 2015-2019. Undergraduate thesis, IAIN Palangka Raya.

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Abstract

Penelitian ini bertujuan menganalisis tingkat efektivitas dan kontribusi pajak restoran, pajak reklame dan pajak parkir pada pendapatan asli daerah kota Palangka Raya.

Metode penelitian pada penelitian ini menggunakan jenis penelitian library research. pendekatan penelitian ini adalah kuantitatif deskriptif. Data penelitian ini menggunakan data sekunder dan tersier. Teknik pengumpulan data dalam penelitian ini menggunakan dukumentasi dan studi pustaka. Teknik analisis data dalam penelitian ini adalah analisis efektivitas dan kontribusi.

Hasil penelitian ini menunjukan bahwa tingkat efektivitas pajak restoran dan pajak parkir selama periode tahun 2015-2019 tergolong sangat efektif, namun tingkat efektivitas pada pajak reklame selama periode tahun 2015-2019 tergolong cukup efektif. Rata-rata tingkat efektivitas pajak restoran tahun 2015-2019 sebesar 101,79% tergolong sangat efektif, sedangkan rata-rata tingkat efektivitas pajak reklame tahun 2015-2019 sebesar 88,25% tergolong cukup efektif. Rata-rata tingkat pajak parkir tahun 2015-2019 sebesar 104% tergolong sangat efektif. Selama periode tahun 2015-2019 tingkat kontribusi pajak restoran, pajak reklame dan pajak parkir terhadap pendapatan asli daerah kota Palangka Raya tergolong sangat kurang. Pada hasil analisis kontribusi pajak restoran terhadap pendapatan asli daerah kota Palangka Raya tahun 2015-2019 menghasilkan rata-rata 8,61% dengan kriteria sangat kurang, sedangkan pada pajak reklame menghasilkan rata-rata kontribusi sebesar 0,89% dengan kriteria sangat kurang. Pada pajak parkir menghasilkan rata-rata kontribusi sebesar 0,4% dengan kategori sangat kurang.

ABSTRACT

This research was aimed at analyzing the level of effectiveness and contribution of restaurant, advertisement and parking taxes to the local revenue of Palangka Raya town.

The methods applied in this research were with library research research type, with quantitative descriptive research approach. The research data used secondary and tertiary data. Data collection techniques in this study using documentation and literature study. The technique of data analysis in this research was analysis on effectiveness and contribution.

The results of this study indicate that the level of effectiveness of the restaurant tax and parking tax during the 2015-2019 period is classified as very effective, but the level of effectiveness on the advertisement tax during the 2015-2019 period is quite effective. The average level of restaurant tax effectiveness in 2015-2019 was 101.79% which is classified as very effective, while the average level of effectiveness of the advertisement tax for 2015-2019 was 88.25% which is classified as quite effective. The average parking tax rate for 2015-2019 was 104% which is classified as very effective. During the 2015-2019 period, the contribution rate of restaurant tax, advertisement tax and parking tax to the regional income of Palangka Raya was very low. In the results of the analysis of the contribution of restaurant tax to the regional revenue of Palangka Raya city in 2015-2019, it produced an average of 8.61% with very poor criteria, while the advertisement tax resulted in an average contribution of 0.89% with very poor criteria. The parking tax resulted in an average contribution of 0.4% with a very poor category.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: pajak
Subjects: 15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150107 Taxation Accounting
15 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 1501 Accounting, Auditing and Accountability > 150199 Accounting, Auditing and Accountability not elsewhere classified
Divisions: Fakultas Ekonomi dan Bisnis Islam > Jurusan Ekonomi Islam > Program Studi Ekonomi Syariah
Depositing User: puttry puttry
Date Deposited: 24 May 2021 07:31
Last Modified: 24 May 2021 07:31
URI: http://digilib.iain-palangkaraya.ac.id/id/eprint/2958

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