ANALISIS POTENSI, UPAYA PAJAK, EFISIENSI, ELASTISITAS, DAN LAJU PERTUMBUHAN PAJAK GALIAN GOLONGAN C KABUPATEN KLATEN
Abstract
This research was done in Klaten regency at Local government finance office (BPKD). This research aims to know the potential, tax effort, efficiency, elasticity, and growth rate of quarry tax c in Klaten regency. In line with its objective, this research carried out a descriptive-quantitative method. The data were collected from documentation and the interview with employees and staff related to quarry tax c.
The results show that the potential of quarry tax c in Klaten regency in 2004-2018 was approximately 0.05 %, while the tax efforts of quarry tax c was 11.8%. The efficiency of quarry tax c was 13%, and the efficiency of quarry tax c was 14 % or more than 1; thus, it was elastic. The calculation result of the growth rate of quarry tax c in Klaten regency was 45% meaning that it has not been successful yet.