The Effectiveness of Regional Tax Revenue and Regional Levies and Their Contribution to the Local Revenue of East Nusa Tenggara Province
Penelitian ini bertujuan untuk mengetahui efektivitas penerimaan pajak daerah dan retribusi daerah serta kontribusinya terhadap pendapatan daerah di Provinsi Nusa Tenggara Timur. Penelitian ini menggunakan pendekatan kuantitatif. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis rasio efektivitas dan rasio kontribusi. Hasil penelitian menunjukkan bahwa efektivitas pajak daerah di Provinsi Nusa Tenggara Timur masuk dalam kategori efektif dengan efektivitas sebesar 92,07%, sedangkan efektivitas retribusi daerah di Provinsi Nusa Tenggara Timur masuk dalam kategori cukup efektif dengan efektivitas sebesar 87,05%. Dari sisi kontribusi sendiri, kontribusi pajak daerah terhadap pendapatan asli daerah Provinsi Nusa Tenggara Timur masuk dalam kriteria sangat baik dengan rasio kontribusi sebesar 76,58%, sedangkan kontribusi retribusi daerah terhadap pendapatan asli daerah Provinsi Nusa Tenggara Timur masuk dalam kategori sangat kurang dengan nilai rasio sebesar 3,06%.
This study aims to determine the effectiveness of regional tax revenues and regional fees and their contribution to regional income in East Nusa Tenggara Province. This study uses a quantitative approach. The data analysis technique used in this study is the analysis of the effectiveness ratio and the contribution ratio. The results showed that the effectiveness of local taxes in East Nusa Tenggara Province was included in the effective category with an effectiveness of 92.07%, while the effectiveness of regional levies in East Nusa Tenggara Province was included in the quite effective category with an effectiveness of 87.05%. In terms of own contribution, the contribution of local taxes to the original regional income of East Nusa Tenggara Province is included in the very good criteria with a contribution ratio of 76.58%, while the contribution of regional levies to the regional original income of East Nusa Tenggara Province is included in the very poor category with a ratio value by 3.06%.