Abstract
Kendari City is the capital of Southeast Sulawesi Province which is a trade centre and centre for higher education. The function of the region triggered the migration of people from outside the Kendari City area to find employment and or continue their education to Higher Education.The movement of residents from outside the city implies a demand for a place to live. One alternative to the residence is the availability of boarding houses. Rental houses can contribute taxes based on Kendari City Regulation No. 2 of 2011 concerning rental house taxes. This study aims to analyze the Contribution and Effect of Housing Tax on Regional Original Revenue during the period 2012-2017 after the enactment of Kendari City Regional Regulation Number 2 of 2011 concerning Regional Taxes. The analysis technique uses descriptive statistics and simple regression using secondary data from Regional Original Income and Kendari City Tax Revenue. Research conclusions: (1) Contribution of rental house tax to Kendari's total original regional income in the very less category, (5) Rental house tax has a significant effect on Kendari's Original Regional Income. Keywords: Regional Regulation, Rental House Tax, Revenue
Highlights
Kota Kendari adalah ibukota dari Provinsi Sulawesi Tenggara
Kendari City is the capital of Southeast Sulawesi Province which is a trade center and center for higher education
This study aims to analyze the Contribution and Effect of Housing Tax on Regional Original Revenue during the period 2012-2017 after the enactment of Kendari City Regional Regulation Number 2 of 2011 concerning Regional Taxes
Summary
Menurut Kamus Besar Bahasa Indonesia, rumah kos adalah menumpang tinggal dan makan (dengan membayar); memondok, dengan membayar tiap tahun atau tiap bulannya. Pengertian Pendapatan Asli Daerah berdasarkan Undang-undang No 33 Tahun 2004 tentang Perimbangan Keuangan Antara Pusat dan Daerah pasal 1angka 8 bahwa: “Pendapatan Asli Daerah, selanjutnya disebut PAD adalah pendapatan yang diperoleh daerah yang dipungut berdasarkan Peraturan Daerah (PERDA) sesuai dengan peraturan Perundang-undangan” Widayat (1994: 32) menguraikan beberapa cara untuk meningkatkan PAD melalui peningkatan penerimaan semua sumber PAD agar mendekati atau bahkan sama dengan penerimaan potensialnya. Mardiasmo (2011:12) menjelaskan bahwa “pajak daerah adalah pajak yang dipungut daerah berdasarkan peraturan pajak yang ditetapkan oleh daerah (melalui PERDA) untuk kepentingan pembiayaan rumah tangga pemerintah daerah tersebut”. Pasal 36 ayat (1) Besaran pokok Pajak Hotel yang terutang dihitung dengan cara mengalikan tarif sebagaimana dimaksud dalam Pasal 35 ayat (2) dengan dasar pengenaan pajak sebagaimana dimaksud dalam Pasal 34
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