Jurnal Humanity Universitas Muhamadiyah Malang

Jurnal Humanity, Vol 2, No 1 (2006)

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PERANAN PAJAK DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI JAWA TIMUR (STUDI PADA SETIAP DAERAH TINGKAT II DI JAWA TIMUR)

A. Waluya Jati

Abstract


Objective of this research is to investigate contribution of local tax and local fees (pajak dan retribusi daerah) comparation in five areas in east java province. This research is continues the previous research by LPEM-UI and Clean Urban Project (RTI) in 2000 about Contribution of domestics incomes to municipal budget in Indonesia.

Population of this research is all of municipal and regency in east java. We use multiple stage of sample selection first area sampling based on the east java government policy and second with random sampling. The research use time series data during 5 years since 1998 to 2002. Descriptive statistics with the simple tabulation method and inferential statistics based on one way ANOVA method that are used in this research.

Result of descriptive statistics show that average of local tax and local fees contribution is over the 70% in each municipal/regency in east java. Then, result of inferential statistics by one way ANOVA method show there isn't significant different among the five sample group. It's means that all of the municipal/regency in east java rely on local tax and local fees as the main/dominant resource to municipal/regency budget. Municipal/regency government tend to abuse the other income resources for domestics incomes.


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