ANALISIS KONTRIBUSI DAN EFEKTIVITAS PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAHKOTA SURABAYA

Abstract

This research aims to determine the contribution of each post to the local tax revenue
and the effectiveness of each postal receipts tax Surabaya area. Analysis is conducted using a
qualitative method of ratio, the ratio of contributions to calculate the contribution of each
post to the local tax revenue during the years 2007-2011, and the ratio of effectiveness to
determine the level of the city of Surabaya in the realization of the target from each post local
tax. From the analysis of the data can be seen that: First, street lighting tax revenue
contributed most to the city of Surabaya that is with an average of 17.25 percent. Second, the
effectiveness of each local tax Surabaya heading into the category of less effective, fairly
effective, effective and very effective with effectiveness ratios ranged from 71.61 percent to
more than 100 percent.
Keywords: local taxes, local revenues, contributions, effective