ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP REALISASI PENERIMAAN PAJAK PENERANGAN JALAN DI KOTA SURAKARTA TAHUN 2011 – 2015

Abstract

Taxes street lighting in the city of Surakarta in terms of acceptance, is a tax
which has the greatest acceptance in post Surakarta local taxes. In addition, the user
community as a means of electricity can not be separated from their street lighting
tax. The purpose of this study was to analyze the potential of street lighting tax
revenue in Surakarta. Analyze the effectiveness of street lighting tax revenue in
Surakarta. Analyze the contribution of street lighting tax to the local tax in
Surakarta. Data analysis technique used is quantitative descriptive analysis. In
conclusion that the potential tax revenue in Surakarta city street lighting from the
years 2011 – 2015 based on the analysis that in 2011 in the category of potential,
whereas in the year 2012 to 2015 in the category of excellence. The effectiveness of
street lighting tax revenue in Surakarta from the years 2011 – 2015 is categorized as
good, average effectiveness of street lighting tax revenue that is equal to 105,10%.
Street lighting tax contribution to the local tax in Surakarta from the years 2011-
2015 that have fluctuating contribution. Against street lighting tax contribution of
local tax in Surakarta from the years 2011 – 2015 on average amounted to 27,82%, if
it is based on criteria or indicators of assessment of contributions, the judgment in
the category of being.
Keywords: potency, effectiveness, contribution, street lighting tax, local taxes.