TAX REVENUE AND RETRIBUTION OF SAMARINDA CITY ON LOCAL REVENUE

  • Giantoro Pamungkas Lecturer of PJJ Management Study Program, Universitas Siber Asia

Abstract

Tax and levy collection is a significant source to support regional improvement. Tax and levy realization contributed an average tax of 114.6% and the realization of retribution contributed an average retribution of 94.83%. Revenue per type of tax is largest by street lighting tax with an average revenue of Rp. 111,202,687,441 and the lowest by billboard tax with an average revenue of Rp. 7,747,613,232. Realization per type of retribution was greatest for the general services retribution with average revenue of Rp. 28,203,392,665 and least for the business services permit retribution with average revenue of Rp. 4,517,555,842. Samarinda City Original Revenue (PAD) in 2020 amounted to Rp. 485,143,157,813 and in 2019 amounted to Rp. 560,679,282,249.

References

Andirani, RI, M. Abdul Halim et al, 2012, Public Sector Accounting Regional Financial Accounting (4th Edition), Jakarta, Salemba Empat Publisher. (4th Edition), Jakarta, Publisher of Salemba Empat.

Anonymous, P. P. R. I. N. (66). Year 2001 on Regional Retribution, 2001. Jakarta: State Gazette of the Republic of Indonesia, (119).

Dispenda.samarindakota.go.id, November 27, 2022, dispenda.samarindakota.go.id.

Halim, Abdul, 2004, Regional Financial Management, Revised Edition, Yogyakarta: UPP AMP YKPN Bunga Rampal.

Ppid.samarindakota.go.id November 27, 2022, ppid.samarindakota.go.id.

Mardiasmo, M. B. A. (2021). Autonomy & Regional Financial Management: Latest Edition. Andi Publisher.

Munir, Dasril, Henry Arys Djuanda, 2002 Regional Financial Policy and Management, Yogyakarta: YPAPI.

Law No. 34/2000 on the Amendment of Law No. 18 Year 1997 on Regional Taxes and Levies, Jakarta: Gazette State Gazette No. 246: State Secretary of the Republic of Indonesia.

Law No. 32/2004 on Local Government, 2004, Jakarta: State Gazette No. 125 State Secretary of the Republic of Indonesia.

Law No. 28 of 2009 on the Amendment to Law No. 34 Year 2000 on Regional Taxes and Retribution, Jakarta: Gazette State Gazette No. 130: State Secretary of the Republic of Indonesia.

Law Number 23 of 2014 concerning Regional Government on Law - Law Number 58 of 2005 concerning Regional Financial Management, Jakarta: Gazette State Gazette No. 285: State Secretary of the Republic of Indonesia.

Rachman, Z. O., & Priyagus, J. R. (2020). Prospects for the contribution of taxes and levies to local revenue and financial independence of the kutai district. kartanegara district. Journal of Mulawarman Economic Science (JIEM), 5, 1.

Riduansyah, M. (2003). Contribution of local taxes and levies on local revenue (PAD) and the regional revenue and expenditure budget (APBD) to support the implementation of regional autonomy (Case Study of Bogor City Government). Supporting the Implementation of Regional Autonomy (Case Study of Bogor City Local Government ). Makara Human Behavior Studies in Asia, 7(2), 49-57.

Samarindakota.go.id, November 27, 2022, samarindakota.go.id.

Syahadat, Y. A., & Ramadhan, D. (2022). Analysis of the Contribution of Taxes and Levies to Local Revenue. AKUA: Journal of Accounting and Finance, 1(3), 341-350.

Published
2023-06-19
How to Cite
Pamungkas, G. (2023). TAX REVENUE AND RETRIBUTION OF SAMARINDA CITY ON LOCAL REVENUE. Journal of Industrial Engineering & Management Research, 4(3), 56-66. https://doi.org/10.7777/jiemar.v4i3.478
Section
Articles