Efektivitas dan Kontribusi Pajak Penerangan Jalan (PPJ) terhadap Pendapatan Asli Daerah (PAD) Kota Medan

Abstract

One of the factors that affect the amount of Regional Original Revenue in Medan City is local taxes. Local taxes are one of the main sources of revenue whose proceeds are used to finance local expenditures in the implementation of development and government. One of the local taxes in Medan City is the Street Lighting Tax (STL). Street Lighting Tax (STL) is one of the local taxes that contribute to Medan City's Local Revenue. Therefore, the author then wants to discuss it in this final project with the title "Effectiveness and Contribution of Street Lighting Tax (STL) to Regional Original Revenue (ROR) of Medan City". This study aims to determine the Effectiveness and Contribution of Street Lighting Tax (STL) to Regional Original Revenue (ROR) of Medan City with the object of this final project research is "Medan City Street Lighting Tax 2018 - 2022". This research uses a simple quantitative approach that is descriptive in nature used to explain and obtain measurable numerical data, and provide a more objective picture of the effectiveness and contribution of street lighting tax to local revenue. Through research that has been conducted by the author, the effectiveness of Street Lighting Tax on Medan City's Regional Original Revenue (ROR) tends to decrease from 2018 - 2022 with criteria ranging from very effective to less effective and the contribution of Street Lighting Tax to Medan City Regional Original Revenue (ROR) in 2018 - 2022 is also included in the criteria less with an average contribution of 19.4%.