Jurnal Ilmiah

CSS Template


ABSTRACT Local original income is an income that has an important role for the stability of development of a region starting from the economy, the infrastructure, the provision of services to the community and others. In financing local household affairs, local governments should be able to maximize sources of local revenue, one of the most important is derived from local taxes. This research is a replication and development of research conducted by Isfatul Fauziah et al. In 2014 with the object of research in the Office of Revenue Management of Finance and Assets District of Malang. The aim of this study is to determine the level of effectiveness and the level of contribution of each type of local tax on local original income in the city of Bandar Lampung. From the analysis, it is known that in the period of five years the type of tax which has highest income effectiveness rate is derived from non-metal mineral and rock taxes of 124.17%. As for the lowest level of effectiveness of revenue comes from parking taxes with a percentage of 47.2%. While the contribution of local tax to the highest revenue of the region is from street lighting tax with percentage of 18.36% and the lowest contribution comes from non metallic mineral and rock taxes with percentage of 0.24%. Keywords : Local Taxes Effectiveness, Local Taxes Contribution , Local Original Income

css template ad