ANALISIS PENERIMAAN PAJAK MINERAL BUKAN LOGAM DAN BATUAN TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN DONGGALA

Abstract

In financing regional development, one of the efforts of the Regional Government is through the acceptance of the regional tax sector. This was done by the Government of Donggala District through increasing taxes on non-metallic minerals and rocks to increase regional cash to finance development. The purpose of this study was to determine how much the contribution of non-metal mineral and rock tax revenues to PAD in Donggala District. The analysis method used is descriptive analysis method. The data used in this study are secondary data in the form of target data and realization of Donggala District revenue from 2011 - 2015. Revenue from PAD in Donggala Regency experienced fluctuating conditions, only in 2014 and 2015 which did not reach the set target. The receipt of non-metallic mineral taxes and rocks from Donggala Regency during 2011-2015 increased initially but subsequently experienced a significant decline in the last two years. The amount of the non-metallic mineral and rock tax revenue from Donggala Regency during the period of 2011-2015 contributed significantly to each year, so that this affected the amount of PAD received.