ANALISIS PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA YOGYAKARTA (PERIODE TAHUN 2008-2015)

ABSTRACT
THE TAX AND REGION RETRIBUTION ANALYSIS TOWARD THE LOCALLY-GENERATED REVENUE IN YOGYAKARTA (YEAR:2008-2015)

R. AJ. AJENG SURYA R Student Number : 15062291 Mercu Buana Yogyakarta Univercity 2017

The aim of this research is to analyze the effectiveness, the region tax contribution and the region retribution toward locally-generated revenue in Yogyakarta in 2008-2015. The research is the quantitative descriptive research. It used the unstructured interview, library research, and the documents from Badan Pengelola Keuangan dan Aset Daerah (BPKAD) in Yogyakarta from 2008-2015 (8 years). The analyzing tool for this research is the effectiveness analysis and the contribution analysis. The result of this research shows (1) The average ratio of the effectiveness tax in Yogyakarta in 2008-2015 is 108,01% (very effective), the highest is in 2012 is 119,43%. (2) The average ratio of the retribution effectiveness in Yogyakarta in 2008-2015 is 1103% (very effective), the highest is 2014 is 132,16%. (3) The average ratio of tax contribution toward PAD in Yogyakarta in 2008-2015 is 52,77% (very good). PAD which is based on the region tax has the significant upgrading since 2011 when there was an authority abundant management of BPHTB more and more increases in 2012, when the management of PBB-P2 started. (4) The average of contribution ratio of the region retribution towards the PAD in Yogyakarta from 2008-2015 is 14,46% (less) because some of the retributions are not categorized as the region retribution anymore, especially the service retribution in the civil hospital (RSUD), which started in 2009 has been changed into Badan Layanan Umum Daerah (BLUD).



Key Words: region tax, region retribution fee, locally-generated revenue, effectiveness, contribution