ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PAD KOTA PARIAMAN TAHUN 2011-2014

Abstract

Efforts to increase revenue (PAD) is still far from optimal and the proportion is still too
small when compared with local government spending and so far local government still relies
on balance funds are financial resources that come from the center of the stricken area to
support the implementation of regional autonomy even though the amount is sufficient and
that at least 60 percent of the proportion of total budget revenues, but the area should be more
efficient in increasing its regional revenue to increase accountability and flexibility in
spending their budgets.
The purpose of this study was to To determine the effectiveness and contribution of
local taxes and levies Pariaman city in 2011-2014. The method used is quantitative analysis
method for calculating the effectiveness and contribution of taxes and levies to PAD city of
Pariaman Year 2011-2014.
Effectiveness research results based on the local tax revenue target at the average level
of effectiveness in 2011-2014 amounted to 110.35% or Very effective. While the
effectiveness of retribution Pariaman area average of the years 2011-2014 amounted to
77.20% or less effective. While the Contributions of local taxes during the years 2011-2014
by an average of 17.13%, in the category of Less. Similarly, the level of Pariaman
Contributions levies an average of the years 2011-2014 amounted to 10.19%, which is
included in the category of Less.
Keywords: PAD, Local Taxes, Levies, Effectiveness, Contributions