THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO LOCAL REVENUE
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Abstract
Local Own Revenue (PAD) is regional revenue from various local government efforts to collect funds for the needs of the region concerned in financing routine and development activities, which consist of regional taxes, regional levies, portions of regionally owned business profits, and other original revenues legal area. Here the spearhead is in the local tax sector, in this case the regional taxation of the income of the region is very effective with the changes in regional regulations number 2 in 2017 and in the collection of local taxes in the period 2015-2019 have different effectiveness in terms of the percentage on average, however, the majority of the tables above have in common, many of which are very effective in their attainment of Local Revenue. Only one type of tax with a percentage and effectiveness is less namely Non-Metallic Mineral and Rock Tax of 73%. Whereas in Lumajang Regency, starting from the period of 2015-2019, in terms of tax contribution, the contribution was not contributing, the proof is that all types of tax have a less percentage. Here the type of tax that has the lowest percentage value 3 is entertainment tax with a
percentage of 0.03%, parking tax with a percentage of 0.07%, and the next is the ground water tax of 0.15%. Whereas on the contrary if there is the lowest there must also be the the highest, for the highest percentage in local taxes that contribute to local revenue, namely street lighting tax with a percentage of 8.88%, the PBB-P2 tax or the Urban and Rural Land and Building Tax, which reaches the percentage 4.49%, and the following is the Building Land Acquisition Fee tax of 3.85%.
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References
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