OPTIMALISASI PAJAK DAN RESTRIBUSI DAERAH PEMERINTAH KOTA SAMARINDA

Authors

  • Arifah Ashari Universitas Widya Gama Mahakam Samarinda
  • Martinus Robert Hutauruk Universitas Widya Gama Mahakam Samarinda
  • Mansyur Universitas Widya Gama Mahakam Samarinda

DOI:

https://doi.org/10.24903/obor.v1i1.477

Keywords:

Optimalisasi Pajak, Retribusi Daerah

Abstract

The research aims to find out the Realiasi of Taxes and Regional Retributions of the Government of Samarinda City whether it has been Optimal or not in terms of Realization of Tax Revenue and Regional Retribution. And to know which Taxes and Retributions are not optimal. This research is descriptive qualitative research and to collect data used purposive sampling. Data collection methods used are interviews, observation and documentation. Data analysis techniques used are Data Collection, Data reduction, Data presentation and Withdrawal Conclusions. Based on the results of the study that there are several objects of tax and regional levies that have revenue realization that exceeds the budget target and there are also some tax objects and provincial levies which the level of revenue realization still needs to be more optimized.

References

Mahmudi, 2009, Manajemen Keuangan Daerah, PT. Gelora Aksara Pratama.

Kamus BESAR Bahasa Indonesia, (Jakarta:Balai Pustaka), 1994.

Machfud Sidik, “Optimalisasi Pajak Daerah dan Retribusi Daerah dalam rangka Meningkatkan Kemampuan Keuangan Daerah”,

Syukur Abdullah, Kumpulan Makalah “Study Implementasi Latar Belakang Konsep Pendekatan dan Relevansinya Dalam Pembangunan”, Ujung Pandang: Persadi, 1987.

Sistem dan Prosedur Pelaksanaan Pemungutan Pajak Daerah, 2013.

Peraturan Daerah Kota Samarinda Nomor 13,14,15 Tahun 2011 Tentang Retribusi Jasa Umum, Jasa Usaha dan Perizinan Tertentu

Ahmad Yani, 2008, Hubungan Keuangan antara Pemerintah Pusat dan Daerah di Indonesia, PT. Rajagrafindo Persada, Jakarta.

Hanif Nurcholis, 2007, Teori dan Praktek Pemerintahan dan Otonomi Daerah, PT. Grasindo, Jakarta.

Sutrisno, 2007, Manajemen Keuangan: Teori, Konsep dan Aplikasi, Ekonisia T, Yogyakarta.

Erly Suandy, 2002, Hukum Pajak Edisi 3, Salemba Empat, Jakarta.

Ilmudasar.com/2017/09/Pengertian-fungsi-sumber-unsur-pajakdaerah

Marihot P. Siahaan, Op.Cit

Soemarsono, 2007, Perpajakan Pendekatan Komprehensif, Salemba Empat, Jakarta

Marihot P Siahaan, 2008. Pajak Daerah dan Retribusi Daerah, PT. Rajagrafindo.Persada,Jakarta

Sugiono, 2008, Pajak dan Retribusi Daerah (Pengelolaan Pemerintah Daerah Dalam Aspek Keuangan, Pajak, dan Retribusi Daerah, PT. Gramedia Widiasarana Indonesia, Jakarta.

Downloads

Published

2022-04-11

How to Cite

Ashari, A., Robert Hutauruk, M., & Mansyur. (2022). OPTIMALISASI PAJAK DAN RESTRIBUSI DAERAH PEMERINTAH KOTA SAMARINDA. OBOR: Oikonomia Borneo, 1(1), 8–14. https://doi.org/10.24903/obor.v1i1.477

Issue

Section

Articles

Most read articles by the same author(s)

1 2 3 > >>