Nurkhofifah, - (2021) ANALISIS POTENSI DAN EFEKTIVITAS PAJAK REKLAME SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH KOTA CIMAHI. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
ABSTRAK
Penelitian ini bertujuan untuk mengetahui potensi penerimaan pajak reklame dan tingkat efektivitas pajak reklame serta kontribusinya terhadap Pendapatan Asli Daerah (PAD) Kota Cimahi pada tahun 2015-2019. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan menganalisis data laporan realisasi pendapatan daerah Kota Cimahi tahun 2015-2019 dari Badan Pengelola Pendapatan Daerah (BAPPENDA) Kota Cimahi. Hasil penelitian ini menunjukkan penerimaan potensi pajak reklame pada tahun 2015-2019 mengalami peningkatan dan penerimaannya selalu melebihi dari target yang ditetapkan dan realisasi yang diterima Kota Cimahi. Untuk tingkat efektivitas pajak reklame Kota Cimahi tahun 2015-2019 memiliki rata-rata tingkat efektivitas sebesar 109,14% termasuk kedalam kategori sangat efektif. Dan untuk kontribusi pajak reklame terhadap Pendapatan Asli Daerah Kota Cimahi tahun 2015-2019 memiliki rata-rata tingkat kontribusi sebesar 1,63% yang artinya kontribusi pajak reklame terhadap Pendapatan Asli Daerah Kota Cimahi termasuk dalam kriteria sangat kurang.
Kata Kunci: Potensi Penerimaan, Tingkat Efektivitas, Kontibusi, Pajak Reklame, Pendapatan Asli Daerah.
ABSTRACT
The research aims to determine the potential advertisement tax revenue and the level of advertisement tax effectiveness and its contribution to the Original Local Government Revenue in the city of Cimahi period 2015-2019. This research uses a descriptive method by analyzing the data of the realization of the government revenue report in the city of Cimahi period 2015-2019 from the Cimahi city BAPPENDA. The results of this study shows that the potential revenue for advertisement tax in 2015-2019 increased and the revenue always exceeds the target set and the realization received by Cimahi city. For the level of effectiveness of the Cimahi City advertisement tax in 2015-2019, it has an average effectiveness level of 109.14% which is included in the very effective category. And for the advertising tax contribution to the Original Local Government Revenue in the city of Cimahi in 2015-2019, it has an average contribution rate of 1.63%, which means that the advertising tax contribution to Cimahi City's Original Regional Revenue is included in the very low criteria.
Key Word: Potential Revenue, Level Of Effectiveness, Contribution, Advertisement Tax, Original Local Government Revenue
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| Item Type: | Thesis (S1) |
|---|---|
| Uncontrolled Keywords: | Potensi Penerimaan, Tingkat Efektivitas, Kontibusi, Pajak Reklame, Pendapatan Asli Daerah |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Nurkhofifah |
| Date Deposited: | 28 Dec 2021 05:13 |
| Last Modified: | 28 Dec 2021 05:13 |
| URI: | http://repository.upi.edu/id/eprint/69992 |
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