Efektivitas dan kontribusi pajak daerah serta retribusi daerah terhadap pendapatan asli daerah Kota Malang sebelum dan sesudah Covid-19
Abstract
With this research, it is expected to be able to assess how effective and to what extent the role of taxes and fees that have an impact on revenue in Malang City before and after the emergence of Covid-19. The research method used is descriptive quantitative with secondary data. The data in this article were obtained through the report of the Regional Revenue Agency (Bapenda) of Malang City for the period 2019-2022. The research findings state that the effectiveness of local taxes and PAD decreased during the Covid-19 pandemic, while the effectiveness of local levies increased. The role of Malang City taxes influencing PAD in 2019-2022 is in the very good category, although it decreased during the Covid-19 pandemic in 2020. On the other hand, the role of local levies influencing PAD in the same period is in the very lacking category, although it increased during the Covid-19 pandemic in 2020.
Downloads
References
Agusta, R. (2020). Peranan penerimaan pajak daerah dan retribusi daerah terhadap
Pendapatan asli daerah pada badan pendapatan daerah Kabupaten Bulukumba. Journal of Applied Managerial Accounting, 4(1), pp. 33–41. https://doi.org/10.30871/jama.v4i1.1909.
Klimanov, V. et al. (2021). Fiscal resilience of Russia’s regions in the face of COVID-19. Journal of
Public Budgeting, Accounting & Financial Management, 33(1), pp. 87–94. https://doi.org/10.1108/JPBAFM-07-2020-0123.
Laila, Hamida El., Jannah, Eka Nur., Suyadi, Imam., Utami, Hamidah Nayati. (2016). Kontribusi pajak daerah terhadap pendapatan asli daerah (studi pada dinas pendapatan Kabupaten Mojokerto). In Jurnal Perpajakan (JEJAK)| (Vol. 10, Issue 1).
Rosyada, D., & Wahyono, D. (n.d.).
Widhis Anugerah, A., Utami Handayawati, K., Fatimah, A. (n.d.). Efektivitas Pajak Daerah dan Retribusi Daerah Terhadap Pendapatan Asli Daerah Kabupaten Bondowoso. www.jurnal.unmer.ac.id
Yoduke, R., (2009). Level Retribution efficiency 2009-2014, entirel exceeded 100% andotherwise very ineffective. Local Tax contribution in 2009 at the level ofless.
Jannah, H. E. L. E. N., Suyadi, I., & Utami, H. N. (2016). Kontribusi pajak daerah terhadap
Pendapatan asli daerah. Jurnal perpajakan (JEJAK), 10(1).
Cantika, R., & Riyanto, W. H. (2023). Efektivitas dan kontribusi sumber-sumber pendapatan
Asli daerah di satuan wilayah pengembangan Malang Raya. Jurnal Ilmu Ekonomi, 7(02), 211-222.
Kutipan, D., & Penerimaan, B. B. (2019). PEMERINTAH KOTA MALANG.
Kutipan, D., & Penerimaan, B. B. (2020). PEMERINTAH KOTA MALANG.
Kutipan, D., & Penerimaan, B. B. (2021). PEMERINTAH KOTA MALANG.
Kutipan, D., & Penerimaan, B. B. (2022). PEMERINTAH KOTA MALANG.
Halim, Abdul. (2011). Akuntansi Keuangan Daerah. Salemba Empat, Jakarta
Mardiaso. (2005). Perpajakan. Yogyakarta
Halim, Abdul. (2004). Manajemen Keuangan Daerah. Yogyakarta: Unit Penerbit Percetakan
Akademi Manajemen Perusahaan YKPN
Copyright (c) 2024 Mumtazah Nurjihan, Hasanatul Lailiyah, Anis Tri Rahmawati, Mochammad Nizar Abdillah
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.