Analisis Anggaran dan Realisasi Pada Badan Pengelola Pajak dan Retribusi Daerah Kabupaten Konawe

Abstract

The purpose of this study to determine the level of achievement budget realization revenue and expenditure of tax and retribution management agency of the Konawe regency. The type of data in this study used primary and secondary data. This study used descriptive method. The data collection used interviews and documentation methods. The results of this study indicate that the realization of the 2017 revenue budget of Badan Pengelola Pajak dan Retribusi Daerah of the Konawe regency is unfavorable, because land and building tax for the rural and urban, acquisition duty of right on land and building, parking service retribution on the edge of the public road, and market service retribution, has realization value below the specified budget, so Badan Pengelola Pajak dan Retribusi Daerah unable to reach or to realize the income budget. While, the realization of the 2017 expenditure budget is favorable, because Badan Pengelola Pajak dan Retribusi Daerah was able to efficiently the salary expenditure and the employee benefits and equipment and machinery which was direct influence to expenditure.