ANALISIS PAJAK DAN RETRIBUSI DAERAH TERHADAP PENERIMAAN PAD DI KABUPATEN MINAHASA

Abstract

Law No. 34 of 2004 states that regional income is income that comes from their respective regions and is collected based on regional regulations in accordance with applicable laws and regulations. largest PAD of Regencies/Cities in Indonesia are sourced from Regional Tax and Retribution. The purpose of this study is to analyze the performance of Regional tax and Retribution on PAD in Minahasa Regency. The research method uses descriptive analysis through analysis of the growth rate, contribution rate, effectiveness and efficiency of Regional Tax and Retribution that can increase PAD in Minahasa Regency. The results of the research obtained are that the criteria for the 2017 regional tax growth rate are less successful, 2018 to 2020 are not successful and the 2017 to 2020 regional retribution are not successful. The criteria for the contribution of regional tax to PAD in 2016-2017 is quite good, in 2018-2019 it is good and in 2020 it is less and for regional retribution from 2016 to 2019 it is quite good and in 2020 it is very less. The effectiveness of regional tax from 2016 to 2019 is very effective, in 2020 it is effective and regional retribution in 2016 and 2017 are very effective, in 2018 it is quite effective and for 2020 it is effective. The efficiency of the Minahasa Regency's financial performance in 2016 and 2018 is not efficient and in 2017, 2019 and 2020 it is less efficient.