ANALISIS KONTRIBUSI PENERIMAAN PAJAK DAERAH DENGAN ANALISIS RASIO DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN BANTUL (TAHUN 2013-2017)
Abstract
This study aims to find out and analyze the contribution of local taxes to locally-generated income and regional tax growth in 2013-2017. The research was carried out at the department of finance and regional assets of Bantul district. This is a qualitative descriptive research with ratio analysis as the data analysis technique.
The results of the research show that the contribution for each local tax post to the locally-generated income of Bantul district ranged from 1% to 20%. The customs tax on land and building rights (BPHTB) was 14. 39%. The rural and urban property tax (PBB P2) was 7.73%. The street lighting tax was 7.33%. The restaurant tax was 1.53%. The advertisement tax was 0.76%. The hotel tax was 0.36%. The tax on non-metallic minerals and rocks was 0.22%. The entertainment tax was 0.17%. The groundwater tax was 0.08%. The parking tax was 0.03%. The tax on swallow nest was 0.00058%. The average regional tax growth of Bantul district in 2013-2017 was 18.75%. Meanwhile, the average growth of locally-generated income of Bantul district in 2013-2017 was 18. 35%.