Analisis Upaya Pajak (Tax Effort) Kota Banda Aceh Studi Komperatif Ibukota Provinsi Di Pulau Sumatera  Tahun 2015-2019

Ferry Setiawan

doi:10.24815/jped.v8i1.26337

Analisis Upaya Pajak (Tax Effort) Kota Banda Aceh Studi Komperatif Ibukota Provinsi Di Pulau Sumatera Tahun 2015-2019

Ferry Setiawan

Abstract

The purpose of this study was to determine the Position of Regional Income of Banda Aceh City and analyze the collection effort by comparing it with the provincial capital on the island of Sumatra. This research is limited to an analysis of efforts to collect Regional Income, growth and the role of Regional Income in regional expenditures and the extent to which regional economic developments can encourage an increase in Regional Income in Banda Aceh City. The parameter used is the calculation of Regional Income effort by looking at the Regional Income performance index and the elasticity level of Regional Income, Share and Growth Regional Income, as well as mapping regional financial capabilities.

The results of this study conclude that: Banda Aceh City's Regional Income effort is higher than the average for all provincial capitals in Sumatera, The role (share) of Regional Income on government spending in Banda Aceh City was an average of 20.31 percent, the average Regional Income growth of Banda Aceh City was 0.04 percent; the position of Banda Aceh City is in the fourth quadrant with share and growth percentages below the average for all districts/cities in Aceh Province.

Keywords

UPAYA PAJAK

Full Text:

PDF

References

BPS. (2017). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2015-2016 Financial Statistics of Regency / Municipality Government 2015-2016 (Buku 1 Sum). BPS.

BPS. (2018). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2017-2018 Financial Statistics of Regency / Municipality Government 2016-2017 (Buku 1 Sum). BPS.

BPS. (2019). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2018-2019 Financial Statistics of Regency / Municipality Government 2015-2016 (Buku 1 Sum). BPS.

BPS. (2020). Statistik Keuangan Pemerintah Kabupaten/Kota 2019-2020 (Buku 1(Sum). BPS.

BPS. (2021). Statistik keuangan 2019 Pemerintah Kabupaten/Kota 2020 (buku 1 (Su). BPS.

Direktorat Pengembangan Otonomi Daerah. (2003). Peta Keuangan Provinsi Dalam Era Otonomi Daerah Tinjauan Atas Kinerja PAD dan Upaya Yang di Lakukan Daerah.

BPS. (2017). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2015-2016 Financial Statistics of Regency / Municipality Government 2015-2016 (Buku 1 Sum). BPS.

BPS. (2018). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2017-2018 Financial Statistics of Regency / Municipality Government 2016-2017 (Buku 1 Sum). BPS.

BPS. (2019). STATISTIK KEUANGAN PEMERINTAH KABUPATEN / KOTA 2018-2019 Financial Statistics of Regency / Municipality Government 2015-2016 (Buku 1 Sum). BPS.

BPS. (2020). Statistik Keuangan Pemerintah Kabupaten/Kota 2019-2020 (Buku 1(Sum). BPS.

BPS. (2021). Statistik keuangan 2019 Pemerintah Kabupaten/Kota 2020 (buku 1 (Su). BPS.

Direktorat Pengembangan Otonomi Daerah. (2003). Peta Keuangan Provinsi Dalam Era Otonomi Daerah Tinjauan Atas Kinerja PAD dan Upaya Yang di Lakukan Daerah.

Halim, Abdul (2004). Bunga Rampai: Management Keuangan Daerah. Edisi Revisi, Yogyakarta: UPP AMP YKPN

Sidik, M. (2002). optimalisasi pajak daerah dan retribusi daerah dalam rangka meningkatkan kemampuan keuangan daerah (Issue April). https://scholar.google.co.id/citations?view_op=view_citation&hl=en&user=ryTb1kcAAAAJ&citation_for_view=ryTb1kcAAAAJ:5nxA0vEk-isC

Suparmoko, M. (2003), Ekonomi Publik Untuk Keuangan dan Pembangunan Daerah, Yogyakarta : ANDI

Yani, Ahmad. (2004), Hubungan Keuangan Antara Pemerintah Pusat dan Daerah, Jakarta : PT Raja Grafindo Persada

Journal Articles:

Asmawati, D., Elvandari, N. & Baihaqi. (2016). Analisis tax effort, efektivitas, kontribusi dan pertumbuhan pajak daerah Kota Bengkulu Tahun 2011-2014. Jurnal Akuntansi 4(1), 33-50

Elbahnasawy, N. G. (2020). Democracy, political instability, and government tax effort in hydrocarbon-dependent countries. Resources Policy, 65(March 2019), 101530. https://doi.org/10.1016/j.resourpol.2019.101530

Feger, T., & Asafu-Adjaye, J. (2014). Tax effort performance in sub-Sahara Africa and the role of colonialism. Economic Modelling, 38, 163–174. https://doi.org/10.1016/j.econmod.2013.12.020

Nasir, M. S. (2019). Analisis Sumber-Sumber Pendapatan Asli Daerah Setelah Satu Dekade Otonomi Daerah. Jurnal Dinamika Ekonomi Pembangunan, 2(1). https://doi.org/10.14710/jdep.2.1.30-45

Nurdiana, Y. N. (2019). Ketergantungan Fiskal Daerah Dalam Pelaksanaan Desentralisasi Fiskal di Indonesia. https://www.kemenkeu.go.id/publikasi/artikel-dan-opini/ketergantungan-fiskal-daerah-dalam-pelaksanaan-desentralisasi-fiskal-di-indonesia/

Mawejje, J., & Sebudde, R. K. (2019). Tax revenue potential and effort: Worldwide estimates using a new dataset. Economic Analysis and Policy, 63, 119–129. https://doi.org/10.1016/j.eap.2019.05.005

Miyazaki, T. (2020). Intergovernmental fiscal transfers and tax efforts: Regression-discontinuity analysis for Japanese local governments. Regional Science and Urban Economics, 84, 103554. https://doi.org/10.1016/j.regsciurbeco.2020.103554

Piancastelli, M., & Thirlwall, A. P. (2020). The Determinants of Tax Revenue and Tax Effort in Developed and Developing Countries: Theory and New Evidence 1996-2015. Nova Economia, 30(3). https://doi.org/http://dx.doi.org/10.1590/0103-6351/5788

Pilat, J. J., & Morasa, J. (2017). Analisis Rasio Keuangan Anggaran Pendapatan Dan Belanja Daerah (Apbd) Kota Manado Untuk Menilai Kinerja Keuangan Pemerintah Kota Manado Tahun Anggaran 2011 - 2015. Accountability, 6(1). https://doi.org/10.32400/ja.16026.6.1.2017.45-56

Saptono, P. B., & Mahmud, G. (2021). Macroeconomic Determinants of Tax Revenue and Tax Effort in Southeast Asian Countries. Journal of Developing Economies, 6(2), 253. https://doi.org/10.20473/jde.v6i2.29439

Zárate-Marco, A., & Vallés-Giménez, J. (2019). Regional tax effort in Spain. Economics, 13, 1–32. https://doi.org/10.5018/economics-ejournal.ja.2019-31

DOI: https://doi.org/10.24815/jped.v8i1.26337