KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH DI KOTA MALANG PERIODE TAHUN 2013-2018

Abstract

Regional autonomy that occurred in 2001 gave regional rights and authority to manage
regional government affairs themselves. Regional Government is expected to be able to increase fiscal
capacity (fiscal capacity) to be able to meet the fiscal needs (fiscal need) so that it does not experience
a fiscal gap (fiscal gap). One source of regional revenue to increase the capacity of the region is
Regional Original Revenue. One component of regional own-source revenue is regional tax, as a
component that influences regional own-source revenue, measuring the contribution and effectiveness
of perku. The research method used is descriptive quantitative approach. The results of the
contribution of the regional tax as a whole of the total realization of the type of tax with the overall
realization of Regional Original Revenues have increased and decreased unstable. The increase or
decrease that occurs is not significant, it is still on a standard scale. The ability of the Malang City
region to realize local tax revenue compared to the target set based on its true potential can be
demonstrated through the effectiveness ratio. The effectiveness ratio that occurs has an overall
effective to very effective status with the analysis of the data used is descriptive statistics. Can be
described the results of this study namely the contribution and effectiveness of Local Taxes on
Regional Original Revenue as a whole is very large and very effective.