KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DALAM MENDUKUNG PELAKSANAAN PEMBANGUNAN KOTA DEPOK

Abstract

The purpose of this study is to find out the effectiveness of local tax revenue and regional independence in implementing regional autonomy in encouraging regional development in Depok City, this research was conducted in Depok using secondary that is. Secondary data is taken from the official data of the Regional Revenue Service. The Central Statistics Agency (BPS) of Depok City that contains data on targets and payments of regional taxes, target data and realization of Regional Original Revenue (PAD), Regional Revenue and Expenditure Budget (APBD). Conclusion results show that the Financial Performance of Depok City is seen from the development of regional tax receipts on average by 110.53%, the contribution of taxes to the receipt of Regional Original Revenues (PAD) by 77.40%, the Effectiveness of Regional Original Revenue (PAD) receipts by 114.14%, based on the independence of Depok City income of 71.69% included in the pattern of participatory relationships means interference. The Central Government has begun to reduce or use independence in the implementation of regional autonomy, while the Regional Revenue and Expenditure Budget (APBD) is based on the target and as much as 103.49% shows positive regional financial capacity.