KAJIAN PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH (APBD) DI KABUPATEN PULAU TALIABU

Sari

The aims of this study are: (1) To determine and analyze the contribution of local taxes to the local revenue of Taliabu Island Regency. (2) To find out and analyze the contribution of regional retribution to the local revenue of Taliabu Island Regency. (3) To find out and analyze the contribution of local taxes to the APBD of Taliabu Island Regency. (4) To find out and analyze the contribution of regional levies to the APBD of Taliabu Island Regency. The data used in this study include primary and secondary data. The primary data is needed to obtain the data needed to calculate the potential for retribution and local taxes as well as to obtain the phenomena that occur in the field. In addition, interviews were conducted with people who are considered competent in their fields, to obtain answers to the determination of retribution and local tax targets. In this study, researchers used descriptive statistics. Descriptive statistics are statistics used to analyze data by describing. The result In the 2016 - 2020 fiscal year period, the contribution of local taxes in Taliabu Island Regency fluctuates every year. However, if viewed as a whole in that period the average contribution of local taxes to local revenue is 20.04%. Meanwhile, the regional retribution in the same period has contributed to the regional original income by an average of 1.45% every year. The results of the study also show that the contribution of regional taxes and regional levies to the regional income and expenditure budget (APBD), Taliabu Island Regency every year, from 2016 to 2020, has made a very small contribution. For example, for local taxes on average each year has contributed to the APBD of 0.67%. Meanwhile, the contribution of regional levies to the APBD during that period was only 0.04%. Based on the results of the study, it has been shown that the overall contribution of local revenue to the Taliabu Island Regency APBD during the period 2016 to 2020, is only 3.09% on average.