Author

Abstract

This study aims to determine the tendency of growth of tax revenu elevies, the contribution PAD Jayapura city before and after the Law 28 Year 2009. The research method is done through quantitative analysis using financial ratio analysis techniques Jayapura city government. The resultis an average contribution of taxes to PAD both before and after the implementation of Law No.28 of 2009 showed an increase but the contribution levy decreased. However, the contribution of PAD to Total Revenue Region (TPD) showed an increase(rising).

Keywords

References

  • Abdullah, S. (2009). Law No. 28/2009 on Regional Taxesand Levies, syukriy. wordpress.com/10.17.2009/points-setting-laws-local-tax-and-levy-area
  • Adji, A., Eddy, S., Candra, F. A. & Hamid, P. (2013). Evaluation of the Implementation of Law No. 28 of 2009 on Local Taxes and Levies and Its Effect on Regional Income, Statement of the Ministry of Finance Sector Assistance Team Fiscal Decentralization. Jakarta.
  • Ananda, C. F., Eddy, S. & Hamid, P. (2012). Analisa Dampak Pengalihan Pemungutan BPHTB Ke Daerah Terhadap Kondisi Fiskal Daerah, Laporan Tim Asistensi Kementerian Keuangan Bidang Desentralisasi Fiskal. Jakarta.
  • Erly, S. (2005). Hukum Pajak, Edisi Ketiga, Jakarta: Salemba Empat.
  • Kawung, G. M. V. (2008). Analisis Kemampuan Keuangan dan Ketergantungan Daerah Provinsi Sulawesi Utara pada Era Otonomi Daerah. Jurnal FORMAS , 1(4).
  • Landiyanto, E. A. (2005). Financial Performance and Urban Development Strategy in the Era of Regional Autonomy; Case Study Surabaya, Cures Working Paper 05/01, January 2005.
  • Law No. 28 of 2009 on Regional Taxes and Levies Law Number 32 Year 2004 on Regional Government
  • Siahaan , P . M. (2005). Pajak Daerah dan Retribusi Daerah Jakarta: PT. Rajagrafindo Persada,
  • Santoso & Rahayu. (2005). Analisis Pendapatan Asli Daerah (PAD) dan Faktor-Faktor Yang Mempengaruhinya Dalam Upaya Pelaksanaan Otonomi Daerah di Kabupaten Kediri. Dinamika Pembangunan , 2(1).
  • Wrihatnolo, R. R. & Dwidjowijoto, R. N. (2007). Manajemen Pemberdayaan, Elex Media Komputindo gramedia, Jakarta.

Downloads

No downloads have been recorded for this article yet. Figures appear here once readers begin downloading the full text.

How to Cite

Pasolo, F. (2015). The Tendency of Revenue and Levies Contributions to the PAD Jayapura before and after the Law No. 28 of 2009. Journal of Social and Development Sciences, 6(4), 47-51. https://doi.org/10.22610/jsds.v6i4.859

Share this article

Section

Research Paper

Published

2015-12-30

Submissions

Have research to publish? Journal of Social and Development Sciences welcomes submissions.

Make a Submission