Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado

Authors

  • Stella Lanova Wagania Sam Ratulangi University
  • Lintje Kalangi Sam Ratulangi University
  • Stanley Kho Walandouw Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.141

Keywords:

contribution, trend, regional tax

Abstract

This study aims to analyze the contribution of regional taxes to regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the development of its contribution during 2024-2030. This study also analyzes the factors that influence regional tax revenues at the Manado City Regional Revenue Agency in 2017-2023 and the government's efforts to maximize regional tax revenues. The data analysis method used is qualitative approach especially case study. The results show that the contribution of the realization of regional taxes of Manado City over 2017-2023 is at the lowest criteria, very poor and the highest criteria is moderate. Restaurant Tax and Street Lighting Tax contribute better than other types of regional tax. The development of the realized contribution of regional tax types of Manado City for 2024-2030 period based on analysis of regional tax revenue data for 2017-2023 is varies, experiencing decreases and increases.

Downloads

Download data is not yet available.

References

Belinda, P., Nataliawati, R., Yaumi, S., & Winarsih, T. (2022). Efektivitas dan kontribusi pajak hiburan terhadap PAD selama pemulihan COVID-19. Jurnal Analisa Akuntansi dan Perpajakan, 6(2), 168–176. https://doi.org/10.25139/jaap.v6i2.504d

Chamalinda, K. N. L., & Rohma, F. F. (2023). Kontribusi pajak dan retribusi daerah di sektor pariwisata. Jurnal Kebijakan Publik, 14(2), 140–148. https://doi.org/10.31258/jkp.v14i2.8235

Darmawan, Y., Adityaputra, S. A., & Rahimah. (2023). Efektivitas kontribusi dan pertumbuhan pajak daerah di Kabupaten Blora pada masa Pembatasan Sosial Berskala Besar (PSBB) tahun 2020. Surplus: Jurnal Riset Mahasiswa Ekonomi, Manajemen, dan Akuntansi, 3(2), 85–94. https://doi.org/10.35449/surplus.v3i2.756

Davey, K. (1988). Pembiayaan pemerintahan daerah: Praktek-praktek internasional dan relevansinya bagi dunia ketiga. UI-Press.

Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of Management, 16(1), 49–64. https://doi.org/10.1177/031289629101600103

Fransisca, F., Saiful, S., & Aprila, N. (2021). Pengaruh akuntabilitas dan transparansi terhadap penerapan penganggaran berbasis kinerja Pemerintah Provinsi Bengkulu. Jurnal Fairness, 8(3), 171–182. https://doi.org/10.33369/fairness.v8i3.15207

Halim, A., & Kusufi, M. S. (2012). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah (4th ed.). Salemba Empat.

Massie, A. M., Karamoy, H., & Walandouw, S. K. (2024). Analisis kepatuhan wajib pajak kendaraan bermotor dan bea balik nama kendaraan bermotor dalam upaya meningkatkan penerimaan pajak daerah pada kantor UPTD-PPD Samsat Kabupaten Minahasa Tenggara. Riset Akuntansi dan Manajemen Pragmatis, 2(2), 98–106. https://doi.org/10.58784/ramp.121

Mawaddah, S. A., & Nazir, N. (2023). Analisis kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Lebong. Jurnal Ekonomi Trisakti, 3(1), 1329–1338. https://doi.org/10.25105/jet.v3i1.16210

Mondigir, V. S. C. B., Budiarso, N. S., & Wangkar, A. (2024). Analisis pelaksanaan pemungutan Pajak Bumi Dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berdasarkan Peraturan Bupati No 18 Tahun 2014 di Kecamatan Pasan Kabupaten Minahasa Tenggara. Riset Akuntansi dan Manajemen Pragmatis, 2(2), 126–136. https://doi.org/10.58784/ramp.123

Nabila, N., & Jannah, L. (2022). Analisis kontribusi dan perbandingan pendapatan pajak daerah dan retribusi daerah sebelum dan selama pandemi COVID-19 (Studi pada Kabupaten dan Kota di Pulau Jawa). Jurnal Riset Rumpun Ilmu Ekonomi, 1(2), 121–135. https://doi.org/10.55606/jurrie.v1i2.400

Nusa, Y., & Panggalo, L. (2022). Kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah di Provinsi Papua Periode 2014-2021. Journal of Financial and Tax, 2(2), 145–158. https://doi.org/10.52421/fintax.v2i2.218

Panggabean, L. (2022). Kontribusi pajak daerah terhadap Pendapatan Asli Daerah Kabupaten Lembata. Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan, 5(2), 1102–1109. https://doi.org/10.32670/fairvalue.v5i2.1970

Parwoto, P., & Luthfansa, M. A. F. (2019). Analisis rasio: Kontribusi pajak daerah terhadap Pendapatan Asli Daerah Kabupaten Bantul. Jati: Jurnal Akuntansi Terapan Indonesia, 2(1), 35–40. https://doi.org/10.18196/jati.020115

Setyoningrum, D. P. A., & Ambarwati, R. D. (2022). Menakar kontribusi pendapatan pajak daerah sektor pariwisata terhadap PAD Kota Batu di masa pandemi. Jurnal Pajak Indonesia (Indonesian Tax Review), 6(2S), 663–673. https://doi.org/10.31092/jpi.v6i2S.1923

Siahaan, M. P. (2010). Hukum pajak elementer: Konsep dasar perpajakan Indonesia. Graha Ilmu.

Zakir, M., Rahmah, S., & Romus, M. (2021). Analisis kontribusi pajak daerah dan retribusi daerah dalam meningkatkan Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kab. Kampar ditinjau menurut perspektif ekonomi Islam. Kutubkhanah, 20(1), 80–101. https://doi.org/10.24014/kutubkhanah.v20i1.13345

Downloads

Published

2024-07-05

How to Cite

Wagania, S. L., Kalangi, L., & Walandouw, S. K. (2024). Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado. Riset Akuntansi Dan Portofolio Investasi, 2(2), 118–126. https://doi.org/10.58784/rapi.141

Issue

Vol. 2 No. 2 (2024)

Section

Article

License

Copyright (c) 2024 Stella Lanova Wagania, Lintje Kalangi, Stanley Kho Walandouw

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.