ANALISIS PENERIMAAN PAJAK DAERAH DAN RETRIBUSI DAERAH SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA TOMOHON

JULITA KRISTI PONDAAG, WILLIAM AGUSTINUS AREROS, SONNY GERSON KAPARANG

Abstract


Abstract. The purpose of this study was to determine and analyze the contribution of local taxes
and fees for revenue Tomohon. The method used in this study is a blend of quantitative and
qualitative analysis. The results of the analysis indicate that the acceptance of local taxes and
levies have an impact on income reception area. Within three years of taxes and levies
contributed significantly to the income of Tomohon. In the future expected tax contribution to
the development of the higher Tomohon city. Therefore, Tomohon city government should be
able to provide insight to taxpayers about the importance of paying taxes to the development and
progress of the region.
Keywords: Regional Taxes, Levies, Regional Revenue

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DOI: https://doi.org/10.35797/jab.v4.i4.%25p

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Diterbitkan Oleh:

Program Studi Administrasi Bisnis, Fakultas Ilmu Sosial dan Politik, Universitas Sam Ratulangi Manado, Indonesia.

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