Pengaruh Pajak dan Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) di Provinsi Sumatera Utara

Abstract

The purposetof this study is to find out how much influence regional taxes and levies have on regional original income, especially in the province of North Sumatra, considering that regional taxes and levies are stated as a very crucial source of regional original income in the administration of local government. The acquisition of regional taxes and regional retributions is intended to increase the main regional income, which is used in carrying out regional autonomy, theoretically, it is expected to be able and responsible for real. The method used in this research is descriptive qualitative. The conclusion of this study is that both local taxes and local levies are closely related, although in this case local taxes have a more significant effect on local revenue compared to local levies. The suggestion in this research is that it is hoped that the next author will add variables or research with new methods or techniques. Furthermore, to the government, to be wiser in collecting taxes, look for solutive solutions in order to overcome the problem of taxpayers who do not pay their taxes considering that every year local tax revenues are decreasing.

Keywords: Local Tax, Local Revenue, Regional Retribution