DETAIL DOCUMENT
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB, PBB-P2, DAN PAJAK AIR TANAH TERHADAP PENDAPATAN ASLI DAERAH KOTA PALEMBANG TAHUN 2016 – 2020
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Institusion
Universitas Sriwijaya
Author
EKA RESTI KINASIH (STUDENT ID : 01031381823182)
Ermadiani Ermadiani (LECTURER ID : 0020086602)
Nilam Kesuma (LECTURER ID : 0228078203)
Subject
HF5601 Accounting 
Datestamp
2022-09-20 07:39:10 
Abstract :
This research aims to analyze the effectiveness and contribution of BPHTB, PBB-P2, and Groundwater Tax Revenue of Regional Original Revenue (ROR) in Palembang City (2016 until 2020). This research uses a quantitative descriptive method. The theory in this research based on agency theory. The data that used in this research is secondary data and primary data. The secondary data is referred to the target and realization of BPHTB, PBB-P2, Groundwater Tax and Regional Original Revenue (ROR) in Palembang City from 2016 until 2020. The data collection methods in this research: documentations, Interviews and Observations (non participant). Besides that, the data analysis techniques in this research used the formula of effectiveness analyze and contribution analyze. The result shows that during 2016 to 2020, the effectiveness in Palembang City BPHTB revenues in the less effective category, and BPHTB contributions to Regional Original Revenue (ROR) in Palembang City is in the least category too. The effectiveness in Palembang City PBB-P2 revenues is quite effective but the contribution of PBB-P2 to Regional Original Revenue (ROR) in Palembang City is in less category. The effectiveness revenue of the Groundwater Tax in Palembang City is in the least effective category but the Contribution of Groundwater Tax to Regional Original Revenue (ROR) in Palembang City is in very less category. 
Institution Info

Universitas Sriwijaya