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EVALUASI PENERIMAAN PAJAK DAERAH SEBAGAI ELEMEN PENDAPATAN ASLI DAERAH KABUPATEN KONAWE

JURNAL AKUNTANSI DAN KEUANGAN · Vol. 3 No. 1 (2020)

DOI
10.33772/jak-uho.v3i1.3780
ISSN
2503-1635
Published
2020-08-03
Publisher
Universitas Halu Oleo
Language
eng

Abstract

ABSTRACT The aim of this research is to find the effectiveness and contribution of the local tax to PAD in Konawe. The type of data used is quantitative data and qualitative data. Technical aggregate of the data used in interview, documentation, adn study literature. The research method used is descriptive method. The result of this research show that revenue from 2013 amount of 118%, while in 2014 and 2015 amount of 109%. Therefore, averaged of revenue during in 2013-2015 amount of 112%. Thus based on the criteria of effectiveness that has been determined the local tax revenue has been very effective, because the target achieved more than 100%. While the local tax contribution in increasing the original revenue of districts in Konawe in 2013-2015 an average of 25%. Based on the criteria of contribution that have been determined quite contribute, which is caused by local tax revenue from year to year continue to increase. Keywords: Evaluation, Local Tax Revenue, Local Revenue.

Collaboration network of the authors

34 authors · 95 co-authorship links

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  • Universitas Halu Oleo
  • Universitas Muslim Indonesia
  • Affiliation unknown
  • Different organisations
  • Same organisation
  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
Show as table
Co-authorOrganisationJoint articles
Husin husinAffiliation unknown4
Emillia NurdinAffiliation unknown3
Andi Basru WawoAffiliation unknown2
Ishak AwaluddinAffiliation unknown2
La Ode AntoAffiliation unknown2
Arifuddin ArifuddinUniversitas Halu Oleo2
Sitti NurnaluriAffiliation unknown2
Tuti DharmawatiAffiliation unknown1
Safaruddin SafaruddinUniversitas Muslim Indonesia1
Intihanah IntihanahAffiliation unknown1
Muh. IbrahimAffiliation unknown1
Muh. Anang DwiatmojoAffiliation unknown1
Ilda Fitri Andi PangkellarengAffiliation unknown1
Wa Ode Mustika RatuAffiliation unknown1
Yusna HermanAffiliation unknown1
Ayu LestariAffiliation unknown1
Nur AsniAffiliation unknown1
Yusrina SariAffiliation unknown1
Fatricia Fatricia3Affiliation unknown1
Andi Friska AnggraeniAffiliation unknown1
Sitti Nur FadilaAffiliation unknown1
Nurlina SariAffiliation unknown1
Irna Sistryani IrsaAffiliation unknown1
Andi Adelia AbbasAffiliation unknown1
Erwin HadisantosoAffiliation unknown1
Fendi FendiAffiliation unknown1
Capriyani HarisAffiliation unknown1
Nasrullah DaliAffiliation unknown1
Muhammad Fauzhan FathurrachmanAffiliation unknown1
Muntu AbdullahAffiliation unknown1
Isda IsdaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ojs.uho.ac.id/index.php/jak-uho/oai, first harvested 31 Okt 2026, last seen 31 Okt 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">EVALUASI PENERIMAAN PAJAK DAERAH SEBAGAI ELEMEN PENDAPATAN ASLI DAERAH KABUPATEN KONAWE</dc:title>
	<dc:creator>Tamburaka, Sulvariany</dc:creator>
	<dc:creator>Hasbuddin, Hasbuddin</dc:creator>
	<dc:creator>Pina, Adol</dc:creator>
	<dc:description xml:lang="en-US">ABSTRACT The aim of this research is to find the effectiveness and contribution of the local tax to PAD in Konawe. The type of data used is quantitative data and qualitative data. Technical aggregate of the data used in interview, documentation, adn study literature. The research method used is descriptive method.            The result of this  research show that revenue from 2013 amount of 118%, while in 2014 and 2015 amount of 109%. Therefore, averaged of revenue during in 2013-2015 amount of 112%. Thus based on the criteria of effectiveness that has been determined the local tax revenue has been very effective, because the target achieved more than 100%. While the local tax contribution in increasing the original revenue of districts in Konawe in 2013-2015 an average of 25%. Based on the criteria of contribution that have been determined quite contribute, which is caused by local tax revenue from year to year continue to increase. Keywords: Evaluation, Local Tax Revenue, Local Revenue. </dc:description>
	<dc:publisher xml:lang="en-US">Universitas Halu Oleo</dc:publisher>
	<dc:contributor xml:lang="en-US"></dc:contributor>
	<dc:date>2020-08-03</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3780</dc:identifier>
	<dc:identifier>10.33772/jak-uho.v3i1.3780</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN; Vol 3, No 1 (2018): February 2018</dc:source>
	<dc:source>2503-1635</dc:source>
	<dc:source>10.33772/jak-uho.v3i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ojs.uho.ac.id/index.php/jak-uho/article/view/3780/2866</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 JURNAL AKUNTANSI DAN KEUANGAN</dc:rights>
</oai_dc:dc>