Identification of Types of Regional Taxes and Levies and Their Potential in Jombang Regency
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Institusion
Universitas Darul ulum
Author
Dwijayani, Henny
Subject
HG Finance
Datestamp
2021-08-05 14:47:04
Abstract :
Regional Original Revenue (PAD) is a regional income obtained from collecting based on regional regulations in accordance with statutory regulations (Law Number 33 of 2004 Article 1, paragraph 18) sources of regional original income are obtained from; regional taxes, regional levies, the results of the management of separated regional assets and other legitimate PAD. Types of potential regional taxes and levies if known and improved management in accordance with their potential will provide additional Regional Original Income, but on the contrary, if they are not known their potential will create losses because their potential is not utilized optimally. The growth of each type of regional tax in the Jombang Regency experienced fluctuating growth. With the growth of each type of tax observed over the past five years, it turns out that the restaurant tax has increased greatly by 29.24%, this is due to the increasing number of restaurants in the Jombang Regency. In addition, the level of purchasing power. The contribution of each type of local tax to the total local tax revenue fluctuates. The biggest contribution is the street lighting tax due to the large realized value received compared to other tax revenues. The biggest realization can be seen from the increase in electricity service users in the year of observation, namely 2005 to 2009 whose contribution is quite large with an annual average of 92.05%. Identification of potential types of local taxes and levies in Jombang Regency is carried out by looking at their growth and contribution as well as their position in the potential matrix, namely health service levies and market services. The projection of the types of regional taxes and levies is carried out after testing the linear equation with the OLS method with software eviews 5.1, so that an equation is found that can represent the projected development of the realization of regional taxes and levies. Calculations that have been carried out turned out to be no increase compared to the 2009 fiscal year for local taxes in 2010 and an increase in 2011, while for levies there was an increase in both 2010 and 2011 (significantly). Regional taxes in 2010 decreased, this was due to the unmanaged potential of the types of regional taxes and the classification of types of taxes and levies that were developing which could be spurred on to increase PAD.
Regional Original Revenue (PAD) is a regional income obtained from collecting based on regional regulations in accordance with statutory regulations (Law Number 33 of 2004 Article 1, paragraph 18) sources of regional original income are obtained from; regional taxes, regional levies, the results of the management of separated regional assets and other legitimate PAD. Types of potential regional taxes and levies if known and improved management in accordance with their potential will provide additional Regional Original Income, but on the contrary, if they are not known their potential will create losses because their potential is not utilized optimally. The growth of each type of regional tax in the Jombang Regency experienced fluctuating growth. With the growth of each type of tax observed over the past five years, it turns out that the restaurant tax has increased greatly by 29.24%, this is due to the increasing number of restaurants in the Jombang Regency. In addition, the level of purchasing power. The contribution of each type of local tax to the total local tax revenue fluctuates. The biggest contribution is the street lighting tax due to the large realized value received compared to other tax revenues. The biggest realization can be seen from the increase in electricity service users in the year of observation, namely 2005 to 2009 whose contribution is quite large with an annual average of 92.05%. Identification of potential types of local taxes and levies in Jombang Regency is carried out by looking at their growth and contribution as well as their position in the potential matrix, namely health service levies and market services. The projection of the types of regional taxes and levies is carried out after testing the linear equation with the OLS method with software eviews 5.1, so that an equation is found that can represent the projected development of the realization of regional taxes and levies. Calculations that have been carried out turned out to be no increase compared to the 2009 fiscal year for local taxes in 2010 and an increase in 2011, while for levies there was an increase in both 2010 and 2011 (significantly). Regional taxes in 2010 decreased, this was due to the unmanaged potential of the types of regional taxes and the classification of types of taxes and levies that were developing which could be spurred on to increase PAD.
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