ANALISIS EFEKTIVITAS PEMUNGUTAN, KONTRIBUSI DAN POTENSI PENERIMAAN PAJAK DAERAH KOTA PEKANBARU

Abstract

This study aims to analyze the effectiveness of collection, contribution and potential
of local tax revenues in Pekanbaru. The population of this study is Bapenda and
corporate taxpayers in Pekanbaru. The study was analyzed using a stepwise mixed
method strategy. The first stage uses quantitative analysis to analyze the
effectiveness, contribution and potential of local tax revenues. The second stage
uses qualitative analysis to determine the supporting and inhibiting factors of
regional tax revenues. The results of the study found that the effectiveness analysis,
Land and Building Top-Up Customs tax is the most effective tax that is equal to
112.25%. However, the non-rock and metal Mineral tax is the most ineffective tax of
0.66%. Contributions can be seen that the Land and Building Processing Tax is a
tax that provides the highest contribution to PAD in Pekanbaru, amounting to
30.29%. However, the tax on swallow nest provides the lowest contribution to PAD
in Pekanbaru, which is 0.00%. Potential revenue can be seen that in 10 years, in
2024 the majority is projected to increase, only for the tax on Swallow's Nest and
Minerals. and metals projected to decline every year. While the supporting factors of
tax collection include a counter that has been distributed to taxpayers and outreach,
while the factors that inhibit tax collection include the lack of effective socialization
for the community, which results in the community not understanding procedures
and sanctions in local taxes. taxes, the prevailing system is also a strong enough
factor to be a major factor in the delays in the tax collection system and the problem
of licensing is also an obstacle in collecting local taxes.