EFEKTIVITAS PENERIMAAN PAJAK DAERAH  DI WILAYAH BANJAR BAKULA TAHUN 2020 - 2022

Radhita Inayah; Asrid Juniar; M. Zainal Abidin

doi:10.20527/jrup.v3i2.52

Authors

Radhita Inayah Program Studi Perpajakan Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat
Asrid Juniar Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat
M. Zainal Abidin Fakultas Ekonomi dan Bisnis, Universitas Lambung Mangkurat

DOI:

https://doi.org/10.20527/jrup.v3i2.52

Keywords:

Effectiveness, Regional Taxes, PAD

Abstract

This research aims to determine the effectiveness of regional tax revenues in the Banjar Bakula area in 2020 - 2022. Regional tax revenues have a great influence on local original income (PAD). The research location was carried out by the Regional Revenue Agency Office of South Kalimantan Province, Palam, Cempaka sub-district, Banjarbaru city, South Kalimantan, as the agency that manages regional taxes throughout the province of South Kalimantan. The data collection technique used by researchers is documentation, namely a data collection technique that is not directly aimed at research subjects, but rather at certain documents, in the form of notes, transcripts, books, agendas, newspapers and so on. From the research results, regional taxes in the Banjar Bakula area can be classified as effective because they can realize regional tax targets in the years studied by researchers, but there are also several regions that have not been able to realize regional taxes in those years, they have not been realized because of the collection targets. Regional taxes are quite large so they can cause regional realization to rise and fall.

References

Sari, A. K., & Juniar, A. (2022). Pengaruh Pajak Hiburan Terhadap Pendapatan Asli Daerah Pada Masa Pandemi Covid-19 Kota Banjarmasin. Jrup: Jurnal Referensi Dan Ulasan Perpajakan, 3(1), 22–33

Hakim, vita amalia. 2013. Analisis efektivitas dan efesiensi pajak daerah dan retribusi daerah terhadap pendapatan asli daerah kota tasikmalaya (studi kasus pada dinas pendapatan daerah)

Ariantika priska marinda.2016. analisis efektivitas pajak daerah terhadap pendapatan asli daerah pada kabupaten malang (studi kasus badan pelayanan pajak daerah kota malang)

Ryfal yoduke.2015. analisis efektivitas, efesiensi pajak daerah dan retribusi daerah serta kontribusi terhadap pendapatan asli daerah kabupaten bantul tahun 2009-2014

Nona nelly bawuna.2016. analisis efektivitas kinerja penerimaan pajak daerah dan retribusi daerah terhadap pendapatan asli daerah kabupaten siau tagulandang biaro

Elfayang rizky ayu puspitasari.2014. Analisis Efektivitas, Efesiensi, dan konstribusi pajak derah dan retribusi daerah terhadap peningkatan PAD kabupaten blora tahun 2009 - 2013

Cavin sout.2021. analisis efektivitas penerimaan pajak daerah dikabupaten minahasa

Halim, A. (2004). Akuntansi Keuangan Daerah (3 ed.). Jakarta: Salemba Empat.

Suandy, Erly.2017.hukum pajak edisi.7.jakarta:salemba empat

Salemba empat edisi 3 perpajakan

Siti Resmi edisi 11 perpajakan teori & kasus

Depdagri.1997. Kepmendagri No.690.900.327, 1996, Tentang Pedoman Penilaian

dan Kinerja Keuangan.

Badan pendapatan daerah Banjarmasin https://bakeuda.banjarmasinkota.go.id/

Badan pendapatan daerah Banjarbaru https://bappeda.banjarbarukota.go.id/

Badan pengelolaan dan aset daerah Barito kuala https://bpkad.baritokualakab.go.id/

Badan pendapatan daerah Tanah Laut https://pajakdaerah.tanahlautkab.go.id/

Badan pendapatan daerah banjar https://bpkpad.banjarkab.go.id