Ryan Al Rachmat1)
1) Dosen program Studi Akuntansi, Universitas Bina Darma, Sumatera Selatan, Indonesia
1)Email : ryanalrachmat@binadarma.ac.id
ABSTRACT
The purpose of this study is to find out how much the Local Taxes and
Retribustion and their contribution to the Original Local Government Revenue
of Pagar Alam City for the 2014-2019 period. The data used is secondary data
obtained from the Central Statistics Agency of Pagar Alam City. Quantitative
data analysis was carried out using the Contribution Ratio. The results of the
analysis show that Local Tax revenues have increased from 2014 to 2018 and
have decreased in 2019. On the other hand, Local Retribution revenues show
an increasing trend every year. Based on the overall contribution ratio, the
level of local tax contribution to Original Local Government Revenue is at a
percentage of 10% -20% with less criteria. The smallest percentage was
shown in 2015 at 10.38% and the highest in 2019 was 15.10%. Meanwhile, the
level of Local Retribution Contribution is at a percentage of 0-10% which is
classified as Very Less. The percentage shows below 6%, namely in 2018 it
was 3.45% and the highest percentage was in 2014 which was 5.86%. Based
on these results, it can be concluded that the contribution of local taxes and
retribution to Original Local Government Revenue is still not optimal, so that
strategic steps are needed from the local government to be able to maximize
regional tax and retribution revenue.
Keywords: Contribution, Original Local Government Revenue, Local Taxes and
Retribution
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Stastistik (BPS) terdapat empat jens PAD Tabel. 2 Realiasi PAD (dalam ribuan)
di Kota Pagar Alam diantaranya Pajak Tahun Pendapatan Asli Daerah
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