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This research aims to see how large the contribution and effectiveness of
levies and local taxes as a local revenue (PAD) of Tasikmalaya. The amount of levies
and local taxes income are influenced by the kind of levies and local taxes which is
being implemented and adjusted by the rule that is implemented, related with income
of levies and local taxes. To determine the contribution and effectiveness of levies and
local taxes to PAD, then examined several variables that PAD, the amout of
realization and target of levies and local taxes. The data variables used in this
research is secondary data from Dispenda Kota Tasikmalaya at period 2003-2009.
After processing the data, then the unknown contribution of levies to local
revenue with the growth average 68,75% and contribution of local taxes with the
growth average 11,89%. While, the level of effectiveness of levies and local taxes
have averaged more than 100%. To increase the contribution of levies and local taxes
to local revenue needs to be done, such as increased tax collecting levies and local
taxes, and extensification by the explore and implementation of new levies and local
taxes, adjusted with the potention that available.
ABSTRAK
KONTRIBUSI RETRIBUSI DAN PAJAK DAERAH TERHADAP
PENDAPATAN ASLI DAERAH KOTA TASIKMALAYA
PERIODE
2003-2009
Disusun oleh
Nur Nurhayati
073401013
Pembimbing
Nanang Rusliana, S.E, M.Si.
Encang Kadarisman, S.E.