EFEKTIVITAS DAN KONTRIBUSI PEROLEHAN PENDAPATAN PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH KOTA SURABAYA

Abstract

This research aimed to find out and analyze the level of effectiveeness and contribution of local taxes contribution as Surabaya
Local-owned Source Revenue. While, the subject was Surabaya City Revenue and Financial Management Service.
Meanwhile, the object of this research was Local Taxes which were collected by its government during 2015 -2018. The research
was qualitative. Moreover, the data primary. Furthermore, the instrument data collection technique were interview and
documentation. When, interview was conducted for head of tax billing and reduction sub-division, documentation was taken
from financial statment of local taxes and local-owned sourch revenue during 2015-2018. Additioanally, the data analysis
technique used analysis of level of effectiveness of local taxes and its local taxes contribution. The research result conclude level
of effectiveeness of Surabaya local taxes was considered in every effective criteria; with ists average level of effectiveeness per
year, i.e 106.24%. In other words, Surabaya local government had succeeded in collecting local taxes. In addition, its
contribution to local owned-source revenue was very good with average per year of 71.90%. This mean, Surabaya local taxes
had very large contribution as cource of local-owned source revenue.
Keywords: local taxes, local-owned source revenue, level of effectiiveness, contribution.