OPTIMALISASI PAJAK DAERAH DAN RETRIBUSI DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KOTA TANJUNGPINANG

Abstract

ABSTRACT. The purpose of this study is to find out about the Optimization of Regional Taxes and Levies in Increasing Regional Original Revenue (PAD) in Tanjungpinang City. Optimizing Regional Taxes and Levies is the largest and potential financial source for the region. Then the Government must be able to develop and increase the sources of revenue from Regional Original Income (PAD). The type of research used in this study is descriptive research with a qualitative approach. The data sources used are secondary data with data collection techniques using reports on the realization of regional taxes and levies in the Tanjungpinang City Government. From the results of the study, it was found that during 2012-2016 the realization of PAD generated by the Regional Tax and Retribution Management Agency in Tanjungpinang City met the budget. The increase in the realization of PAD 2012- 2016 is inseparable from the efforts of the Tanjungpinang City Government to support the implementation of regional autonomy and to analyze the magnitude of the potential of PAD originating from Taxes and Regional Retributions in Tanjungpinang City. Based on the results of the study, it was concluded that the Tanjungpinang City. Government must be able to improve cooperation with other related agencies and institutions in managing local taxes and levies so that the Government can optimize operations, control taxpayers as well as coordination and maximize revenue from the local tax and retribution in local sectors. Keywords : Optimization; Regional Taxes and Retribution; Original Income Of Region (O.I.R)