Abstract
Local taxes are taxes whose management and collection are carried out by local governments and for the benefit of the region itself as well as a source of regional income that contributes to the Gross Regional Domestic Product (PDRB). Gross regional domestic product (GRDP) is one of the macroeconomic indicators designed to present economic events in the exploitation of these resources and further understand the relationship between the transactions that occur in between. In Bolaang Mongondow Selatan Regency, the increase in Regional Original Income (PAD) is dominated by the contribution of tax revenues and levies. Local taxes and levies are the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue. Local taxes are able to become a mainstay in contributing to GRDP, because it is in line with the rapid development and economy in Bolaang Mongondow Selatan Regency. The purpose of this study was to determine the contribution of local taxes to the Gross Regional Domestic Product (PDRB) of Bolaang Mongondow Selatan Regency. This research is a quantitative study using secondary data (time series) in the 2010-2020 observation period. PDRB data collection is obtained from BPS South Bolaang Mongondow Regency, while regional tax and PAD data are obtained from South Bolaang Mongondow BPKPD. The results obtained are approximately 62.3% of local taxes have a significant effect on contributing to the Gross Regional Domestic Product (GRDP).
Highlights
PENDAHULUAN Sebagaimana diketahui bahwa pemerintah daerah terdiri dari pemerintah propinsi dan pemerintah kabupaten/kota seperti yang dinyatakan dalam Undang-Undang Nomor 12 Tahun 2009 Tentang Pemerintahan Daerah dimana tidak di kenal lagi pembagian daerah sebagai daerah tingkat I dan daerah tingkat II
well as a source of regional income that contributes to the Gross Regional Domestic Product
the largest revenues that can contribute to the South Bolaang Mongondow Regional Original Revenue
Summary
PENDAHULUAN Sebagaimana diketahui bahwa pemerintah daerah terdiri dari pemerintah propinsi dan pemerintah kabupaten/kota seperti yang dinyatakan dalam Undang-Undang Nomor 12 Tahun 2009 Tentang Pemerintahan Daerah dimana tidak di kenal lagi pembagian daerah sebagai daerah tingkat I dan daerah tingkat II. Pajak daerah merupakan sumber Pendapatan Asli Daerah terbesar, hal ini dikarenakan jenis pajak daerah Kabupaten Bolaang Mongondow Selatan lebih banyak dibandingkan sumber PAD lainnya.Jumlah penerimaan Pajak daerah di Kabupaten Bolaang Mongondow Selatan relatif mengalami peningkatan setiap tahunya, sehingga dapat memberikan kotribusi yang cukup banyak terhadap Pendapatan Asli Daerah di Kabupaten Bolaang Mongondow Selatan. Pajak Daerah yang mampu menjadi andalan dalam memberikan kontribusi terhadap PAD, karena seiring dengan pesatnya pembangunan dan perekonomian di Kabupaten Bolaang Mongondow Selatan.
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