Abstract
Purpose: This research was conducted at Badan Pendapatan Daerah Kota Kupang, with the aim of determining the contribution of the effectiveness of regional taxes and the contribution of regional taxes in Kota kupang to the regional income of Kupang in 2015-2019. Research Methodology: The approach used in this research is descriptive quantitative, with data analysis techniques carried out by comparing the realization of local tax revenue against the target of regional taxes at times 100% to determine the contribution of regional tax effectiveness. Furthermore, to calculate the contribution of local taxes to local revenue, we compare the realization of local taxes with the original regional income multiplied by 100%. Results: The results show that the average contribution of regional tax effectiveness for five years shows the criteria of being effective and even very effective, except for the types of entertainment tax and parking tax, which provide less or even ineffective contributions. Meanwhile, the contribution of local taxes to local revenue shows very good criteria, but the contribution of local levies is less. Therefore, it is hoped that the regional government will be able to explore the tax potential, which is still ineffective, and improve the strategy for optimizing the overall regional original income.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callMore From: Journal of Multidisciplinary Academic and Practice Studies
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
