Jurnal Akuntansi, Vol 12, No 1 (2008)

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PENDAPATAN ASLI DAERAH: STUDI KONTRIBUSI DAN KEEFEKTIVAN PAJAK

Gideon Setyo B. Boediono, Meirta Arum Sari

Abstract


The objectives of this study is to analyze the contribution and the effectiveness of the tax of advertisement on Pendapatan Asli Daerah. This study use data of tax of revenue and advertisement expense issued by the local government os Sleman of Yogyakarta from 2000 until 2005. Data collected by using case method and analyzed by using technique of quantitative-descriptive. The result show that: (a) the contribution of tax is in increasing from 2000 until 2003, but it is in decreasing from 2004 until 2005.

 


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