Analisis Kinerja Pemungutan Pajak Dan Restibusi Daerah Di Kabupaten Kabupaten Lombok Tengah
DOI:
https://doi.org/10.29303/risma.v4i2.1969Keywords:
Performance, Regional Tax, Regional Retribution, Effectiveness, Central LombokAbstract
The purpose of this study is to analyze the level of success of regional tax and regional levy collection in the Central Lombok Regency Government. The type of research used in this study is the descriptive analysis method with a quantitative approach. This study took place or location at the Central Lombok Regency Financial and Asset Management Agency. The data obtained by the researcher is quantitative. Quantitative because it is a Report on Targets and Realization of Taxes and Levies for the Central Lombok Regency Government for 3 years with the period 2021-2023. The results of this study include the effectiveness or level of success of regional tax collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021 - 2023, it can be concluded that its effectiveness is included in the ineffective criteria with an average level of tax success of 74.225. The effectiveness or level of success of regional levy collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021-2023, it can be concluded that the average success of the levy is 59.41%.
References
Adnan, Mohammad Arfandi. 2017. “Pengaruh Budgetary Slack Terhadap Kinerja SKPD Dengan Komitmen Organisasi Dan Kapasitas Individu Sebagai Variabel Moderasi.” 1(2).
Anwar, Ilham Choirul. 2021. “Sumber- Sumber Penerimaan Negara Dan Pemerintah Daerah.” 10 Maret 2021.
Badan Pusat Statistik. 2021. “Realisasi Pendapatan Negara (Milyar Rupiah).” Badan Pusat Statistik.
Badrun, Rudy. 2011. Ekonomi Otonomi Daerah. Yogyakarta: UPP STIM YKPN.
Creswell, John W. 2010. Research Design Pendekatan Kualitatif, Kuantittaif, Dan Mixed. Yogyakarta: Pustaka Pelajar.
Donaldson, Lex, and James H Davis. 1991. “Stewardship Theory or Agency Theory:” (June 1991): 49–65.
Fitriya, Rahmatul; Suparno. 2019. “Analisis Efektivitas Dan Kontribusi Pajak Kendaraan Bermotor Terhadap Pencapaian Target Pendapatan Asli Daerah Provinsi Aceh.” Ilmiah Mahasiswa Ekonomi Akuntansi 4(3): 405–11.
Halim, Abdul. 2014. Akuntansi Dan Pengendalian Keuangan Daerah. Bunga Ramp. Yogyakarta: UUP AMP YKPN.
Harventy, Riska Dwi. 2019. “Analisis Tingkat Keberhasilan Pemungutan Pajak Daerah Dan Retribusi Daerah Pada Pemerintah Daerah Kota Batu (Studi Pada Badan Keuangan Daerah Kota Batu Tahun 2015 - 2018).” Universitas Muhammadiyah Malang.
Ahmudi. 2009. Manajemen Kinerja Sektor Publik. Jakarta: UPP STIM YKPN.
Mahsun, Mohamad. 2015. Pengukuran Kinerja Sektor Publik. Yogyakarta: Balai Penerbit Fakultas Ekonomi UGM.
“Undang - Undang No 33 Tahun 2004 Tentang Perimbangan Keuangan Antara Pemerintah Pusat Dan Pemerintah Daerah.” 2004.
“Undang - Undang Nomor 28 Tahun 2009 Tentang Pendapatan Pajak Dan Retribusi Daerah.” 2009.: 1–124.
“Undang - Undang Nomor 32 Tahun 2004 Tentang Pemerintah Daerah.” 2004.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Santun Wahyu Zikriani, Nurabiah

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