Analisis Kontribusi Pajak Daerah, Efektivitas Pajak Daerah Dan Kontribusi Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kota Medan

Analisis Kontribusi Pajak Daerah, Efektivitas Pajak Daerah Dan Kontribusi Retribusi Daerah Terhadap Peningkatan Pendapatan Asli Daerah Kota Medan, Contribution, Effectiveness, Local Own Revenue (PAD), Medan City...

Author: SHABITA PUTRI
Date: 2025
Keywords: Contribution, Effectiveness, Local Own Revenue (PAD), Medan City
Type: Jurnal
Category: penelitian

This study uses a quantitative method with a descriptive approach carried out in the Medan City Government. The data used is the Medan City Regional Revenue and Expenditure Budget (APBD) Realization Report for 2019-2023, with quantitative data sources from secondary data. Data collection techniques include documentation, literature studies, and observations. Data analysis is carried out through the stages of data collection, variable calculation, data analysis, variable measurement, and drawing conclusions. The results of the study indicate that the regional tax contribution es to Local Own Revenue (PAD) is in the "very good" category, while the regional tax effectivenesses is classified as "quite effective". conversely, the regional retribution contribution is still in the "very less" category, which indicates obstacles in optimizing revenue from this sector. This finding indicates the need for a more effective management strategy to increase regional revenue, especially in the retribution sector

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