KONTRIBUSI PAJAK DAERAH SEBELUM DAN SESUDAH PEMBANGUNAN MERR TERHADAP PENDAPATAN ASLI DAERAH DI SURABAYA

Abstract

This research is aimed to analyze the local tax contribution before and after the development of Middle East
Ring Road (MERR) to the Local own source revenue in Surabaya. The object of this research is Local tax city of
East Surabaya which is influenced by the development of Middle East Ring Road (MERR). The data collection
has been carried out by conducting interview and documentation. The analysis technique has been carried out
by using the analysis of the effectiveness level of local tax and the analysis of local tax contribution. The result of
this research shows that the effectiveness level of the local tax of East Surabaya in 2011-2015 includes the
effectiveness criteria with its annual average effectiveness is 90.47 percent. It can be stated that the development
of Middle East Ring Road (MERR) in East Surabaya is able to help to increase the local own source revenue of
Surabaya. The contribution of local tax to the Local own source revenue in Surabaya includes the lack of criteria
with its annual contribution average is 5.56 percent. This is due to the separation of The Local Technical
Implementation Unit in East Surabaya.
Keywords: Effectiveness level, contribution, local tax, local own source revenue, development of Middle
East Ring Road (MERR)