ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENDAPATAN ASLI DAERAH DI KABUPATEN KLATEN

Abstract

The purpose of this study was to analyze the magnitude of the
effectiveness, contribution, efficiency of hotel tax, restaurant tax and parking tax
on local original income in the 2015-2019 Klaten district. The scope of this
research is the scope of the research carried out in Klaten Regency, the form of
this research is an empirical study, namely by studying and studying the problems
or circumstances on the research object. The object of this research is the BPKD
Office in Klaten Regency. The researcher chooses the object because all data can
be obtained accurately from the relevant government institution. The population
determined in this study is the Budget Register Report and Realization of Klaten
Regency Revenue for Fiscal Year 2015-2019. The sample used is the entire
population determined by researchers, namely the Budget Register Report and
Realization of the Original Revenue of the Klaten Regency Fiscal Year 2015-
2019, namely hotel taxes, restaurant taxes and parking taxes. Data collection
techniques using secondary data. Data analysis techniques using effectiveness
analysis, contribution analysis and efficiency analysis. The results of the hotel tax
analysis, restaurant tax and parking tax reach effectiveness on local revenue. The
results of hotel tax analysis, restaurant tax and parking tax reach efficiencies
towards local own-source revenues. The results of the hotel tax analysis,
restaurant tax and parking tax did not contribute to the region's original income.