Analisis Potensi Pendapatan Pajak Daerah dalam Upaya Peningkatan Pendapatan Asli Daerah Kalimantan Selatan

Authors

  • Noorhidayanti

Abstract

The purpose of this research is to know the description of the tax area now and to find out how the tax potential of Regions in an attempt to increase Revenue of the
original South Kalimantan.
The object of this research is in the province of South Kalimantan. The type of this research is quantitative, i.e., data-shaped figures or numbers. The data used in this research is secondary. The data in this study using the method of estimation is to figure
out how significant the tax potential of regions of the province of South Kalimantan belongs to the Original income area.
The results of this research the potential tax areas of the province in the form of motor vehicle Taxation (PKB), the motor vehicle fuel tax (PBBKB), Customs Tax behind
the name of motor vehicle Tax (PBBNKB), surface water (PAP) and taxes of cigarettes owned South Kalimantan very high against the original Revenue areas.

References

Badan Keuangan Daerah Provinsi Kalimantan Selatan, (2018). Target dan Realisasi

Pajak Daerah Dalam Angka Tahun 2009-2016. Kalimantan Selatan. Badan

Keuangan Daerah.

Ferry, Susanawati .(2014). Analisis Potensi Pajak Daerah Sebagai Sumber

Pendapatan Asli Daerah di Kota Metro.

Firman, Hadi Kusumo Yuwono. (2012). Analisis Potensi dan Kontribusi Pajak

Hiburan Penerimaan Terhadao Penerimaan Pendapatan Asli Daerah (Studi

Kasus Dinas Pendapatan Daerah Kota Malang).

Marihot P Siahaan. (2010). Pajak Daerah dan Retribusi Daerah . Raja Grafindo

Persada. Jakarta.

Saleh, Muhamad.(2014). Keuangan Daerah. Banjarmasin

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Published

30-04-2025

How to Cite

Noorhidayanti. (2025). Analisis Potensi Pendapatan Pajak Daerah dalam Upaya Peningkatan Pendapatan Asli Daerah Kalimantan Selatan. JIEP: Jurnal Ilmu Ekonomi Dan Pembangunan, 1(2), 325–338. Retrieved from https://jiep.ulm.ac.id/index.php/jiep/article/view/2301

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