ABSTRAK

FREDI THONANDA, 2021. “Analisis Anggaran Penerimaan Pajak Daerah dan

Retribusi Daerah Terhadap Pendapatan Asli Daerah Di Kota Bengkulu (Studi
Pada Kantor BAPENDA Kota Bengkulu Tahun 2017-2020)”

Pembimbing : Hernadianto, SE.,M.SI.,CTA

Penelitian ini untuk mengetahui tingkat efektivitas Pajak Daerah, efektivitas

Retribusi Daerah dan kontribusi penerimaan Pajak Daerah terhadap Pendapatan Asli
Daerah (PAD), kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD)
Pada Kota Bengkulu. Penelitian ini menggunakan metode Kuantitatif deskriptif.
Objek Penelitian ini diperoleh secara langsung dari Kantor Badan Pendapatan Daerah
(BAPENDA) Kota Bengkulu. Dengan mengunakan data Laporan Realisasi
Pendapatan Asli Daerah Kota Bengkulu priode 2017-2020. Tektik pengumpulan data
yang digunakan yaitu mengunakan observasi/pengamatan yang dilakukan mengamati
aktivitas da kondisi objek peneltian. Data-data tersebut kemudian dianalisis
efektivitas dan kontribusi penerimaan pajak dan retribusi daerah terhadap
Peendapatan Asli Daerah (PAD) di kota Bengkulu Priode 2017-2020. Adapun hasil
penelitian menjelaskan bahwa efektivitas penerimaan pajak daerah di Kota Bengkulu
dalam kurun waktu 4 tahun dari tahun 2017-2020 dinyatakan sangat efektif,
sedangkan efektivitas penerimaan retribusi daerah di Kota Bengkulu dinyatakan
kurang efektif. Selajutnya kontribusi pajak daerah terhadap Pendapatan Asli Daerah
(PAD) di Kota Bengkulu dalam kurun waktu 4 tahun dari tahu 2017-2020 dinyatakan
sangat baik/sangat berkontribusi, sedangkan kontribusi retribusi daerah terhadap
Pendapatan asli Daerah (PAD) di kota Bengkulu dinyatakan Sangat Kurang/sangat
kurang berkontribusi.

Kata Kunci : efektivitas, kontribusi Pajak Daerah Dan Retribusi Daerah Terhadap
Pendapatan Asli Daerah (PAD)
 ABSTRACT

FREDI THONANDA, 2021. "Budget Analysis of Regional Tax Revenue and

Regional Levies on Regional Original Revenue in Bengkulu City (Study at the
Bengkulu City BAPENDA Office 2017-2020)"
Advisor : Hernadianto, SE.,M.SI.,CTA

This study is to determine the level of effectiveness of Regional Taxes, the

effectiveness of Regional Levies and the contribution of Regional Tax receipts to
Regional Original Income (PAD), the contribution of Regional Levies to Regional
Original Income (PAD) in Bengkulu City. This research uses descriptive quantitative
method. The object of this research was obtained directly from the Office of the
Regional Revenue Agency (BAPENDA) of Bengkulu City. By using the Bengkulu
City Original Revenue Realization Report data for the 2017-2020 period. The data
collection tactic used is using observations/observations carried out to observe the
activities and conditions of the research object. The data is then analyzed for the
effectiveness and contribution of regional tax and levy revenues to Regional Original
Income (PAD) in the city of Bengkulu for the 2017-2020 period. The results of the
study explain that the effectiveness of local tax revenues in Bengkulu City within a
period of 4 years from 2017-2020 is declared very effective, while the effectiveness
of regional retribution receipts in Bengkulu City is declared less effective.
Furthermore, the contribution of regional taxes to Regional Original Income (PAD) in
Bengkulu City within a period of 4 years from 2017-2020 is stated to be very
good/very contributing, while the contribution of regional levies to Regional Original
Income (PAD) in Bengkulu City is stated Very Less/very less contributing.
Keywords: effectiveness, contribution of regional taxes and regional levies to local
revenue