EVALUASI KONTRIBUSI PENERIMAAN PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MINAHASA

Authors

  • Shendi Rorong Program Pendidikan Profesi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado
  • Lintje Kalangi Fakultas Ekonomi dan Bisnis Universitas Sam Ratulangi Manado

DOI:

https://doi.org/10.32400/ja.4939.3.1.2014.32-40

Abstract

A B S T R A K

 

Tujuan penelitian ini ialah untuk mengevaluasi penerimaan pajak daerah terhadap pendapatan asli daerah dan untuk  mengetahui kontribusi pajak daerah terhadap pendapatan asli daerah Kabupaten Minahasa serta memproyeksikan kontribusi penerimaan pajak daerah tahun 2014. Hasil penelitian ini yaitu menunjukkan bahwa kontribusi pajak daerah terhadap pendapatan asli daerah sebesar 35,84 % pada tahun 2009. Tahun 2010 pajak daerah terhadap pendapatan asli daerah sebesar 37,34%. Pada tahun 2011 mengalami peningkatan pajak daerah terhadap pendapatan asli daerah  sebesar 42,33%. kemudian pada tahun 2012 pajak daerah terhadap pendapatan asli daerah mengalami peningkatan juga sebesar   46,36 %. Dan pada tahun 2013 pajak daerah  terhadap pendapatan asli daerah mengalami penurunan yaitu sebesar 37,24%. Dan berdasarkan data historis, proyeksi penerimaan kontribusi pajak daerah Kabupaten Minahasa pada tahun 2014 sebesar Rp.951.133.366,05.

 

Kata kunci : Pajak Daerah , Pendapatan Asli Daerah, Penerimaan Pajak

 

ABSTRACT

 

The purpose of this study was to evaluate the local tax revenue to local revenues and to determine the contribution of local taxes to local revenues as well as projecting the contribution of Minahasa District local tax revenue in 2014. Results of this research that indicates that the local tax contribution to local revenues by 35, 84% in 2009. year 2010 local taxes to local revenues amounted to 37.34%. In the year 2011 increased local taxes to local revenues amounted to 42.33%. later in 2012 local taxes to local revenues also increased by 46.36%. And in 2013 the regional tax on local revenue decreased by 37.24%. And based on historical data, the contribution of local tax revenue projections Minahasa district in 2014 amounted Rp.951.133.366, 05.

 

Keyword : Local Taxes, Local Revenue, Tax Filing

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Published

2014-06-23

Issue

Vol. 3 No. 1 (2014): Accountability

Section

Articles

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