Analysis of Determination of Potential for Local Tax Revenue In the Regional Government of Rokan Hulu Regency

Nurhayati Nurhayati, Fitriyati Fitriyati

Abstract


This study aims to calculate and analyze how big the potential for local tax revenues at the Regional Government of Rokan Hulu Regency, and how the prospects of acceptance in the future. In achieving the purpose of this study, researchers used a quantitative analysis to calculate the potential of local tax revenues. To analyze the data by using micro approach that is by calculating and analyzing the potential of local taxes, especially non-metallic mineral and rock taxes, using the calculation formula in accordance with the types of local taxes. Result of research from survey in nine sub-districts with 42 taxpayer is that overall potential of Rokan Hulu Regency is Rp 763,927,800. From that result, the amount of potential non-metallic mineral and mineral tax revenues are Rp 321,703,800 in subdistrict Rambah, and Rp 11.304.000 in Bangun Purba sub-district (the lowest sub-district). The target set by the government for the Year 2016 is Rp 750,000,000 with the realization of Rp 458,235,329. If the potential revenue is compared to the target then the difference is Rp 13,927,800, and when compared to the realization the difference is Rp 305,692,471.


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