Evaluation Of Effectiveness And Contribution Of Household Tax Receiptions For Regional Government Revenue

Journal Title: IOSR Journal of Economics and Finance (IOSR-JEF) - Year 2018, Vol 9, Issue 4

Abstract

This study aims to determine the effectiveness level of boarding house tax revenue and the contribution level of boarding house tax revenue on local revenue of Kendari city during period year 2013- 2015. In this research data source used is secondary data. The research method used is descriptive met hod that describes the effectiveness level of the boarding house tax revenue and thecontribution level of the boarding house tax revenue of local revenue of Kendari city during the period from 2013 to 2015 year. Based on the result of the study concluded that in the study period, the boarding house tax revenues in Kendari city constantly incre ase every year but the effectiveness level of boarding house tax revenue in Kendari city is slightly decrease . This is because the difference between the realization and the target of boarding house t ax revenue decrease every year. Nevertheless, the overall level of effectiveness of boarding house tax revenue is classified as very effective criteria because it is above 100%. In addition, the overall contribution of boarding house tax revenues is still very less contribute to local revenue. T hese seen from the average contribution rate during the study period that did not reach 1%.

Authors and Affiliations

Nasrullah Dali, Emillia Nurdin, Intihana . , Adinda Putri Rinintha

Keywords

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  • EP ID EP414893
  • DOI 10.9790/5933-0904033439.
  • Views 228
  • Downloads 0

How To Cite

Nasrullah Dali, Emillia Nurdin, Intihana . , Adinda Putri Rinintha (2018). Evaluation Of Effectiveness And Contribution Of Household Tax Receiptions For Regional Government Revenue. IOSR Journal of Economics and Finance (IOSR-JEF), 9(4), 34-39. https://europub.co.uk/articles/-A-414893