PERKEMBANGAN EFISIENSI  DAN EFEKTIFITAS PEMUNGUTAN PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA SURAKARTA PERI ODE TAHUN 1993-2003:

Magdalena Nany; Endang Satyawati

doi:10.36762/jurnaljateng.v2i3.86

PERKEMBANGAN EFISIENSI DAN EFEKTIFITAS PEMUNGUTAN PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA SURAKARTA PERI ODE TAHUN 1993-2003

The Development Of The EfficiencyAnd Effectiveness Of Local Tax Collection As Local Original Income In Surakarta City During 1993 -

Magdalena Nany Jurusan Akuntansi Fak. Ekonomi UN KRIS Surakarta
Endang Satyawati Jurusan Akuntansi Fak. Ekonomi UN KRIS Surakarta

DOI: https://doi.org/10.36762/jurnaljateng.v2i3.86

Keywords: local original income, local tax collection, efficiency of weal tax collection, effectiveness of local tax collection

Abstract

The objective of this research was to identify the development of the efficiency oflocal tax collection in Surakarta city. This research was also intended to identify the development of the effectiveness of local tax colJection in Surakarta city. Annual local tax data during I 993 - 2003 were analyzed by trend analysis using least square method. The results show that the efficiency of local tax collection in Surakarta city during I 993-2003 tend to decline. The results also show that the effectiveness of local tax collection in Surakarta city during 1993- 2003 tend to decline.

Published

2004-12-01

How to Cite

Nany, M., & Satyawati, E. (2004). PERKEMBANGAN EFISIENSI DAN EFEKTIFITAS PEMUNGUTAN PAJAK DAERAH SEBAGAI SUMBER PENDAPATAN ASLI DAERAH DI KOTA SURAKARTA PERI ODE TAHUN 1993-2003. Jurnal Litbang Provinsi Jawa Tengah, 2(3), 252-258. https://doi.org/10.36762/jurnaljateng.v2i3.86