POTENSI PENERIMAAN DAN EFEKTIVITAS PAJAK PENERANGAN JALAN DI KOTA SEMARANG

Abstract

Through the law no. 28/2009, the regional governments are allowed to collect the regional taxes. The tax collection in a region can be adjusted with the potential and the regional policy which is established together with the regional regulation. The target of the income in street lightening taxes that always established every year is always raised by Semarang City government. However, if we see from the achievement, it is always exceed from the target. It indicates that the realization of the income from the street lightening taxes in Semarang is not suitable with the potential. The aims of this research are to present the potential of street lightening taxes income and the effectiveness of street lightening taxes in Semarang from 2003 until 2009. Beside that, the writer did the identification on the factors that affect the street lightening taxes in Semarang. This research uses the secondary data from 2001 until 2009 period. The method of analysis data used in this research is the descriptive quantitative method with the regression analysis in interpolation data. This research results in finding the number of customers, connected power, and the using of electricity that affect in the income of street lightening taxes significantly and on the whole, the independent variables can explain the income of street lightening taxes in Semarang. The result in counting the potential of street lightening taxes in Semarang showed that the potential in street lightening taxes income in Semarang is still high. The industry groups have the biggest potential in street lightening taxes income. The effectiveness in street lightening taxes shows that the collection and the management of street lightening taxes in Semarang are not effective yet.