ANALISIS POTENSI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KABUPATEN ROKAN HULU
Keywords:
Collection Ratio, Classification Type Local Tax, Local Tax PotentialAbstract
This study aimed to quantify and analyze the potential of local taxes to improve the original income Rokan Hulu. The average contribution of each type of local taxes in 2008-2012 observations with an average contribution of 12.02%. The average growth of every kind of local taxes in 2008-2012 observations with an average growth of 19.30%. Identification or classification of types of local taxes Rokan Hulu potential based on the criteria of growth and contribution criteria consists of: local tax is a tax that prima restaurants and street lighting tax. Local tax taxes mineral potential is not logan and rocks. Local tax is a tax that develops underground water and fees for acquisition of land and building rights. Tax underdeveloped areas is hotel tax, entertainment tax and advertisement tax. Local tax elasticity calculations Rokan Hulu during the period 2008 to 2012 showed an increase elasticity value and per capita income growth also increased. Increased growth of per capita income elastic with increasing growth of local taxes. The period 2008-2009 the increase in per capita income is less than 1% of 0.94%. In 2009-2010 the growth of income per capita amounted to 1.72%, also has the potential to increase the growth of local taxes, as well as in 2010-2011 the increase in per capita income growth of 2.92% is also the potential to increase growth and local taxes in 2011-2012 increased revenue per capita of 5.22% also has the potential to increase the growth of local taxes.References
Badan Pusat Statistik Kabupaten Rokan Hulu. Rokan Hulu Dalam Angka 2012
Bird M, Richard, Vaillancourt, Francaouis. 2000. Desentraslisasi Fiskal di Negara- Negara Berkembang. Jakarta: PT. Gramedia Pustaka Utama.
Dinas Pengelolaan Keuangan Dan Aset Kabupaten Rokan Hulu. Realisasi APBD 2008-2013
Fitriandi, Primandita, dkk. 2011. Kompilasi UNDANG-UNDANG PERPAJAKAN TERLENGKAP. Jakarta: Salemba Empat
Halim, Abdul. 2007. Akuntansi Keuangan Daerah. Jakarta: Salemba Empat.
Hariyandi. 2002. Identifikasi Jenis Pajak Daerah dan Retribusi Daerah Serta Potensinya Di Kota Dumai”. Tesis Program Studi Magister Ekonomika Pembangunan Jurusan Ilmu-Ilmu Sosial Program Pascasarjana Universitas Gadjah Mada
Kustowo, Yuni. 2001. Potensi Efisiensi dan Efektivitas Pemungutan Retribusi Pasar Di Kabupaten Cilacap. Tesis. Program Studi Magister Ekonomika Pembangunan Jurusan Ilmu-Ilmu Sosial Program Pascasarjana Universitas Gadjah Mada.
Mahmudi. 2009. Analisis Laporan Keuangan Pemerintah Daerah. Yogyakarta: UPP STIM YKPN
Mardiasmo, Makhfatih, A. Suparmoko, B. Purwantoto, H. 2000. Pengembangan Model Standar Analisa Belanja (SAB) anggaran Daerah (APBD). Laporan Akhir PAU-SE-UGM. Yogyakarta.
Mochida, Nobuki, 2001`. Texas and Transfers in japan’s Local Public Finances. The International Bank For Reconstrction and Development/ The World Bank 1818 H Street, N. W Washington, D.C. 20433, U.S.A
Mulyani, Fitrah, 2012. Analisis Pajak Daerah Provinsi Sumatera Barat dan Potensinya Dalam Meningkatkan Pendapatan Asli Daerah. Progam Studi Akuntansi Pascasarjana Universitas Andalas.
Mursinto, Djoko. 2006. Optimalisasi Penerimaan Pendapatan Asli Daerah (PAD) (Suatu KajianNormatif).http://www.journal.unair.ac.id/. Diaskes tanggal 21 November 2011.
Mulyanto, 2002. Potensi Pajak dan Retribusi Daerah Di Kawasan Subosuka Wonosraten Propinsi Jawa Tengah. Project 497-0375/ 204-000. Regional University On Decentralizition in Indonesia. Center For Institutional Reform and Informal Sector (IRIS). University Of Maryland at College Park. Fakultas Ekonomi, Universitas Sebelas Maret. Surakarta.
Sukirno, Sadono. 2006. Pembangunan Daerah. Cetakan Kedua: Jakarta: Kencana.
Todaro, Micheal P. 2000. Pembangunan Ekonomi. Edisi Kelima Penerjemah Haris MunandarYogyakarta:CV. Andi Offset.
Undang-Undang Nomor 34 Tahun 2004 tentang Primbangan Keuangan Antara Pemerintah Pusat dan Daerah.
Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah.
Widodo, Triyanto. 1990. Indikator Ekonomi, Dasar Perhitungan Perekenomian Di Indonesia. Yogyakarta: Penerbit Kanisius.
Yudi. 2001. Potensi Pengembangan Sektor-sektor Ekonomi Potensial untuk Meningkatkan Penerimaan Pajak Daerah dan Retribusi Daerah di Pemerintah Daerah Kota Pasuruan. Tesis. Program Studi Magsiter Ekonomika Pembangunan Jurusan Ilmu-Ilmu Sosial Program Pascasarjana Universitas Gadjah Mada.
