REVENUE FROM REGENCY/CITY REGIONAL TAX AND RETRIBUTION SHARING TO SUPPORT THE PERFORMANCE OF THE KRAGAN VILLAGE GOVERNMENT IN EAST JAVA PROVINCE
-
Suyanto Suyanto(1*)
Department of Development Economic, Faculty of Economic and Business, Dr. Soetomo University of Surabaya - Indonesia
-
Sri Warjiyati(2)
Department of Law, UIN Sunan Ampel Surabaya - Indonesia
(*) Corresponding Author
Abstract
Purpose of this study is to analyze the effects of local taxes and retribution in influencing the performance of the Kragan village government in East Java Province. Methodology is a quantitative approach. The analyzed data sources is the Human Development Index (HDI) obtained from the Central Bureau of Statistics. While the data used are cross sectional and time series taken from 2015 - 2020. Study findings revealed that regional tax revenues increase in regional taxes, the more various activities that can be funded with local taxes. Thus it will also have a positive impact on the performance of the village government in implementing regional autonomy which aims to improve the welfare of the community. Limitations in this study is related to tax management in the region. Suggestions for the Kragan village government in East Java Province are to supervise the implementation and collection of regional taxes and retribution. So that both can be used in improving the welfare of the community. Future researchers may ensure the completeness of data sources and uniformity of methods from the data used.
Keywords: Regions, Retribution, Taxes, Welfare
Downloads
References
Central Bureau of Statistics Indonesia (BPS), Survei Sosial Ekonomi Nasional (Susenas) 2019. (n.d.). Badan Pusat Statistik.
Fitri (2015). Kinerja Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Pada Desa Vatunonju Kecamatan Biromaru Kabupaten Sigi. e-Jurnal Katalogis, 3(11), 180-192
Halim, A. (2012). Akuntansi Keuangan Daerah. Salemba Empat.
Keuangan, K. (n.d.). Mengenal Pajak Daerah dan Retribusi Daerah. Https://Www.Kemenkeu.Go.Id/Publikasi/Berita/Mengenal-Pajak-Daerah-Dan-Retribusi-Daerah/.
Kusnendar, Aang (2018). Kinerja Pemerintah Desa Dalam Pelayanan Publik Di Desa Cijulang Kecamatan Cijulang Kabupaten Pangandaran. Dinamika : Jurnal Ilmiah Ilmu Administrasi Negara, 5(3), 1-8
Lathifa, D. (2020). Pengertian dan Jenis Dana Perimbangan. Https://Www.Online-Pajak.Com/Seputar-Pajakpay/Dana-Perimbangan.
Maharani, Novia Ratna, D. (2021). Analisis Pendapatan Bagi Hasil Pajak Provinsi Sebagai Upaya Peningkatan Pembangunan daerah (Studi Pada Dinas Pendapatan Daerah dan Badan Pengelolaan Keuangan dan Aset Daerah Kabupaten Kediri Tahun 2008-2013). Https://Media.Neliti.Com/Media/Publications/192863-ID-Analisis-Pendapatan-Bagi-Hasil-Pajak-pro.Pdf.
Masdiantini, Putu Riesty, N. M. A. E. (2016). Pengaruh Ukuran Pemerintahan Daerah, Kemakmuran, Intergovermental Revenue, Temuan dan Opini Audit BPK pada Kinerja Keuangan. E-Journal Ekuntasi Universitas Udayana.
Muslimah, S. (2021). Bagaimana Dana Bagi Hasil Pajak Digunakan? Https://Klikpajak.Id/Blog/Dana-Bagi-Hasil-Pajak-Digunakan/.
Riduwan, H. S. (2009). Pengantar Statistika untuk Penelitian Pendidikan, Sosial, Ekonomi, Komunikasi, dan Bisnis. Alfa Bandung.
Salam, S., Suhartono, R. M., A, I. R., & Dee, M. La. (2021). Construction of the Concept of Building Populist Economic Law. Audito Comparative Law Journal (ACLJ), 2(3), 119–130. https://doi.org/10.22219/aclj.v2i3.17494
Sandi, F. B. (2019). Apa itu Retribusi Daerah?. Pajak. Https://Www.Online-Pajak.Com/Tentang-Pajak-Pribadi/Retribusi-Daerah.
Siregar, N. M. (2021). Efektivitas Pemungutan Pajak Hiburan Pada Badan Pengelola Pajak Dan Retribusi. Jurnal Riset Akuntansi Dan Bisnis, 21(2). https://doi.org/10.30596/jrab.v21i2.7871
Suparmoko. (2002). Ekonomi Publik, Untuk Keuangan dan Pembangunan Daerah.
Suryadi, S. V., Nusantoro, J., & Kurniawan, A. (2022). Evaluasi Peranan Badan Pengelolaan Pajak Dan Retribusi Daerah Dalam Mengoptimalkan Penerimaan Pajak Bumi Dan Bangunan Di Kota Metro. Jurnal Akuntansi AKTIVA, 3(1), 14–21. https://doi.org/10.24127/akuntansi.v3i1.2037
