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ANALYSIS OF ENTERTAINMENT TAX AS ONE OF MAIN SOURCE OF LOCAL INCOME OF MALANG CITY  AS A STRUCTUR ED TA SK FOR F INAL EXAMINA TION RYELA RIA PRISANDI (135010107111028) FACULTY OF LAW BRAWIJAYA UNIERSITY

Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang

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8/19/2019 Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang
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RYELA RIA PRISANDI (135010107111028)
8/19/2019 Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang
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ABSTRACT
Indonesia's national development aims to ceate a societ! t"at is #ai 
and pospeo$s Indonesia t"o$%" t"e impovement o# t"e standad o# livin%& intelli%ence& and el#ae o# all people( In ode to eali)e t"e %oal o# national development& t"e implementation o# development s"o$ld *e evenl! disti*$ted t"o$%"o$t Indonesia and is insepaa*le #om t"e e+istence o# e%ional development in "ic is a ve! impotant pat o# national development( In ode  to #acilitate national development it is necessa! to $se a #$nd #om "ic" state even$e #om t"e Re%ional Ta+ Collection( Local Ta+ Collection is t"e em*odiment o# devotion and t"e ole o# ta+pa!es to diectl! and ,ointl! implement ta+ o*li%ations e-$ied #o t"e #inancin% o# t"e State and National Development( Re%ional Ta+ .it""oldin% Ta+ can *e implemented in /AD t"at is a so$ce o# e%ional even$e consistin% o# local ta+es& local levies& local ealt" ae sepaated& and ot"es( 0otel ta+& esta$ant ta+& and am$sement
ta+ is a component o# Re%ional Ta+ to incease t"e even$e potential #o t"e aea to ca! o$t t"e #$nctions and o*li%ations as mentioned a*ove( T"e p$pose o# t"is pape is made to anal!)e t"e conti*$tion o# am$sement ta+ as a so$ce o# e%ional even$e o# cit! o# Malan%(
Ke!ods1 Am$sement Ta+& Re%ional Reven$e& Conti*$tion o# Am$sement Ta+& Cit! o# Malan%
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BAC"GROUND
State o# Indonesia is one co$nt! t"at $p"olds t"e i%"ts and o*li%ations
o# eac" peson *ased on /ancasila and t"e 2345 Constit$tion& t"ee#oe& t"e
State p$ts a ta+ as one em*odiment o# t"e o*li%ations o# state in t"e national
m$t$al assistance "ic" is comm$nit! paticipation in national development
#inancin%( Indonesian National Development aims to ceate a societ! t"at is #ai 
and pospeo$s Indonesia t"o$%" t"e impovement o# t"e standad o# livin%&
intelli%ence& and el#ae o# all t"e people o# Indonesia in ode to eali)e t"e
%oal o# national development& t"e implementation o# development s"o$ld *e evenl! disti*$ted t"o$%"o$t t"e co$nt! and it can not *e sepaated #om t"e
e%ional development "ic" is a ve! impotant pat o# t"e national
development e-$ita*l! and oveall( In ode to #acilitate national development it
is necessa! to $se a #$nd #om "ic" state even$e #om t"e Re%ional Ta+
Collection( Local Ta+ Collection is a #om o# devotion and t"e ole o# ta+pa!es
to diectl! and ,ointl! implement t"e necessa! ta+ o*li%ations #o #inancin% t"e
State and National Development(
Re%ional a$t"oities mana%e national eso$ces availa*le in t"e e%ion
and is esponsi*le #o maintainin% t"e envionment in accodance it" t"e
le%islation( 6ovenmental a$t"oit! dele%ated to t"e e%ions in t"e #ameo7
o# decentali)ation m$st *e accompanied *! t"e delive! and tans#e o# 
#inancin%& in#ast$ct$e& and "$man eso$ces in accodance it" t"e a$t"oit!
%iven to t"e aea( T"e local %ovenment "as t"e a$t"oit! to cond$ct votin% on
cetain ta+es 8ta+in% poe9& $ndeta7e cetain e##ots to %et some mone! in
ode to #inance ec$ent e+pendit$es and development e+pendit$es& ma7in%
local e%$lations e-$ied in o%ani)in% t"e e%ional administation and t"e i%"t
to o*tain n$m*e o# #$nds in t"e #om o# tans#es #om t"e cental %ovenment(
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T"e "i%"e sten%t" o# ta+ation& t"e "i%"e t"e popotion o# t"e total *$d%et
even$e( :esides& t"e e%ion *ecomes moe a$tonomo$s(2
So$ces o# #inancin% comes #om t"e /AD decentali)ation& e-$ali)ation
#$nds& lendin% aeas& and ot"e le%itimate acceptance( /AD is a so$ce o# 
e%ional #inancial so$ces e+cavated #om it"in t"e e%ions concened
consistin% o# local ta+ even$e& es$lts eti*$tion& es$lts o# sepaated aeas o# 
ealt" mana%ement& and ot"e /AD le%itimate( One o# t"e #inancial eso$ces
t"at can *e optimi)ed e+cavation aea is /AD 8So*andi& ;<<5= ;>9(
/AD is an aea o# t"emselves t"at potential even$es ae in t"e aea
and mana%ed *! t"e elevant local %ovenments( La No( ?; o# ;<<< e+plain
t"e so$ce o# local even$e consists o# /AD& "ic" is t"e es$lt o# local ta+es&
levies& sepaated e%ional ealt" mana%ement& and ot"e le%itimate /AD( /AD
is deived #om #inancial eso$ces as mentioned& s"o$ld ala!s *e so$%"t in
ode to contin$e to incease #om !ea to !ea in accodance it" t"e
development o# e%ional development(
Local ta+es& as a component o# even$e& t"e ta+es imposed *! t"e local
%ovenment to t"e people "o in"a*it its ,$isdiction& it"o$t diectl! o*tainin% conta %anted *! local %ovenments aise ta+es it pa!s( Levies& ot"e 
components t"at also incl$des components o# /AD& t"e eception eceived *!
t"e local %ovenment a#te povidin% cetain sevices to t"e pop$lation
in"a*itin% ,$isdiction( A clea distinction *eteen local ta+es and levies lies in
conta povided *! t"e local %ovenment( I# t"e conta local ta+ is not %iven
diectl!& t"en t"e levies conti*$tions %iven diectl! *! t"e e%ional %ovenment
to esidents "o pa! t"e lev!(;
1 Abdul Halim. 2001. Bunga Rampai Manajemen Keuangan Daerah.
 Yogyakarta: UPP AMP YKPN. Hal. 20
2 Abdul Halim. Op Cit . Hal. 30
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Entetainment ta+ is a ta+ on t"e o%ani)ation o# entetainment(
Moeove& Entetainment Ta+ can also *e intepeted as a lev! on t"e
o%ani)ation o# t"e entetainment aea( In t"e Entetainment Ta+ collection
contained some o# t"e teminolo%! !o$ need to 7no( Teminolo%! incl$de=
2( Entetainment ae all 7inds o# s"os& %ames& acade %ames& and ove 
t"e cod it" an! name and #om& "ic" ditontotn o en,o!ed *! an!
peson it" a #ee o# c"a%e& e+cl$din% t"e $se o# #acilities #o e+ecise( ;( T"e o%ani)es o# entetainment is a pivate peson o entit! actin% on
its on eit"e #o o entit! actin% on its *e"al# eit"e #o t"emselves o 
#o and on *e"al# o# ot"e paties "o *ecome dependents in
o%ani)in% an entetainment( ?( T"e a$dience o visito is eve! peson attendin% an entetainment to
see and o "ea o en,o! it o $sin% t"e #acilities povided *! t"e
o%ani)es o# entetainment& e+cept povides& emplo!ees& atists 8t"e
pla!es9& and t"e o##ice "o attended to pe#om s$peviso! d$ties( 4( /a!ment is t"e amo$nt eceived o s"o$ld "ave eceived in an! #om
#o t"e pice o# eplacement o s"o$ld *e t"e ta+pa!e in e+c"an%e #o 
t"e $se and o p$c"ase entetainment sevices and s$ppotin%
#acilities incl$din% also all additional to "ateve name is also caied
o$t *! t"e ta+pa!e diectl! elated to t"e o%ani)ation o# t"e
entetainment( Incl$ded in t"e de#inition o# pa!ment is t"e amo$nt
eceived o s"o$ld "ave eceived& incl$din% t"ose t"at ill *e eceived&
amon% ot"e pa!ments made not in cas"( 5( T"e entance si%n is a si%n At$a all le%itimate tools o met"ods *!
name and dalamm AA/A #om t"at co$ld *e $sed to atc"& $se o# 
#acilities& o en,o! t"e entetainment( Ma7 o device o le%itimate
means is in t"e #om o# admission t"at dile%alsasi *! t"e Depatment o# 
Reven$e Distict @ Cit!( Incl$din% admission "ee is a si%n o# ent! in t"e
#om and *! "ateve name& e% tic7et& invitation tic7et& s$*sciption
cad& mem*es"ip cad 8mem*es"ip9& and t"e li7e(
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>( T"e pice o# admission& "eeina#te e#eed to as 0TM& is paid t"e
val$e o# t"e mone! t"at is listed on t"e entance si%n to *e paid *!
spectatos o visitos(
Mentioned in /ERDA No( 2> ea ;<2< Aticle ;; t"at=
2( T"e o*,ect o# am$sement ta+ is a sevice o%ani)ation o# entetainment
it" #ee o# c"a%e( ;( Entetainment is e#eed to in paa%ap" 829 ae=
a( atc" a movie1 *( at pe#omances& m$sic& dance& and @ o clot"in%1 c( *ea$t! contest& *od!*$ildin%& and t"e li7e1 d( e+"i*itions1 e( discos& 7aao7e *as& ni%"tcl$*s& and t"e li7e1 #( cic$s& aco*atics& and ma%ic1 %( %ame o# *illiads& %ol#& and *olin%1 "( "ose acin%& moto ve"icles& and acade %ames1 i( massa%e palos& e#le+olo%!& steam *at" @ spa& and a #itness cente 
8#itness cente91 and  ,( spotin% events(
Mentioned in /ERDA No( 2> ea ;<2< Aticle ;? t"at
2( S$*,ect am$sement ta+ is a pivate peson o a%enc! t"at en,o!
entetainment( ;( Ta+pa!es entetainment is a pivate peson o a%enc! t"at o%ani)es
entetainment(
Mentioned in /ERDA No( 2> ea ;<2< Aticle ;4 t"at=
2( Entetainment Ta+ *asis is t"e amo$nt o# mone! eceived o t"at
s"o$ld "ave *een eceived *! t"e o%ani)es Entetainment ;( T"e amo$nt o# mone! t"at s"o$ld *e accepted as desci*ed in
paa%ap" 829& incl$din% e*ates and #ee tic7ets ae %iven to t"e
ecipient o# entetainment sevices(
Mentioned in /ERDA No( 2> ea ;<2< Aticle ;5 t"at=
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2( Entetainment Ta+ Rates as e#eed to in Aticle ;; paa%ap" 8;9&
#i+ed as #olloin%=
a( spectacle #ilms= B Local *! 2< 8ten pecent91 B Intenational *! ;< 8tent! pecent9(
*( at pe#omances& m$sic& dance& and @ o clot"in% *! 25
8#i#teen pecent91 c( *ea$t! contest& *od!*$ildin%& and t"e li7e *! 25 8#i#teen
pecent91 d( e+"i*ition amo$nted to 25 8#i#teen pecent91 e( discos& ni%"tcl$*s& *as& and t"e li7e *! ?5 8t"it! #ive
pecent91 #( 7aao7e *! ;< 8tent! pecent91 %( cic$s& aco*atics& and ma%ic *! 25 8#i#teen pecent91 "( *ill!a *! 25 8#i#teen pecent91 i( %ol# at ;5 8tent! #ive pecent91
 ,( :ollin% *! 25 8#i#teen pecent91 7( "ose acin%& moto ve"icle& eceation and %ames l( de+teit! 25 8#i#teen pecent91 m( massa%e palos& e#le+olo%!& steam *at" @ spa& and a #itness
cente 8#itness cente9& and t"e li7e *! ;5 8tent! #ive
pecent91 n( spotin% events *! 25 8#i#teen pecent91 o( entetainment #ol7loe @ taditional 5 8#ive pecent9(
C!APTER II
DISCUSSION
In line it" t"e implementation o# e%ional a$tonom!& eve! e%ion in
Indonesia ae e-$ied to ala!s see7 to incease even$e so$ces( Inceased
even$e ill *e ac"ieved "en t"e so$ces t"at in#l$ence inceased& so t"at
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t"ese eso$ces inceases& in t"e mana%ement and implementation o# t"e aea
to *e optimal( One so$ce t"at can incease even$e is local ta+es( I# t"e local
ta+ collection can *e implemented optimall! t"en /AD can *e inceased( In
connection it" t"e enactment o# La No( ; ea ;<<3 on Re%ional Ta+es
and Levies /DRD "eeina#te e#eed to as t"e La on Septem*e 25& ;<<3&
t"en t"ee ae %$idelines e%adin% t"e cond$ct o# pollin% and t"e t!pe o# ta+ to
*e paid *! societ! in t"e e%ion( T"e La on Re%ional Ta+ and Reti*$tion as a
complement and $les set o$t in t"e local e%$lation *ot" at t"e povincial and
distict @ cit!( Seveal t!pes o# local ta+es levied *! t"e e%ions& patic$lal! #o 
co$nties and cities& namel!= 829 Ta+es1 8;9 Ta+ Resta$ant1 8?9 Ta+
Entetainment1 849 Advetisement Ta+1 859 steet li%"tin% ta+1 8>9 Ta+ Non
Metallic Mineals and Roc7s1 89 /a7in% Ta+1 89 Ta+ 6o$ndate1 839 Ta+
sallo's nests1 82<9 Ta+ on Land and :$ildin% R$al and U*an 8/:: /;91 and
8229 Ta+ on Ac-$isition o# Land and :$ildin% 8:/0T:9(
T"e la%e t"e /AD composition& t"e %eate t"e a*ilit! o# t"e e%ion to
ass$me %eate esponsi*ilit!( 0oeve& t"e smalle t"e composition o# /AD to
t"e eception aea& t"e dependence on t"e cente ae also %ettin% *i%%e(
."ile t"e peceived impact t"e comm$nit! it" t"e inceased acceptance o# 
/AD is t"e smoot" development( T"is development coves vaio$s sectos
incl$din% const$ction o# oads& const$ction o# p$*lic #acilities and ot"e 
#acilities(?
E##ectiveness is de#ined as an a*ilit! to eali)e a plan o ta%et& t"at
means "o ell a $nit o instit$tion to eali)e t"e planned ta%et( I# t"e es$lts
s"o t"at t"e %eate pecenta%e can *e said t"at t"e moe e##ective
mana%ement o# $se c"a%es( And vice vesa& t"e smalle t"e pecenta%e o# 
lev! mana%ement es$lt inceasin%l! ine##ective( ."ile t"at e##icienc! is a
meas$e o# "o m$c" to c"a%e #o eac" inp$t and o$tp$t( ."en meas$in%
t"e e##icienc! ill *e 7non "o m$c" t"e costs inc$ed to ac"ieve cetain
es$lts( Some a!s to incease t"e o$tp$t and e##icienc! ae t"e same inp$t o 
3 Mardiasmo. 2009.  Perpajakan. Yogyakarta: Andi. Hal. 45
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o$tp$t it" a la%e popotion o# t"e incease in t"e popotional inp$t o also
it" a la%e popotional and loe o$tp$t popotionall!(
E##ect o# local ta+ in t"is local even$e 8/AD9 it" t"e entetainment ta+
is t"e #$nctional elations"ip& *eca$se /AD is a #$nction o# t"e entetainment
ta+( .it" inceasin% entetainment ta+ ill incease %ovenment even$e #o t"e
const$ction o# development po%ams& ill #$t"e enco$a%e t"e impovement
o# p$*lic sevices "ic" ae e+pected to incease t"e pod$ctivit! o# t"e people
"o event$all! co$ld *oost economic %ot" *ac7(
T"e e##ectiveness o# t"e ac"ievement o# t"e entetainment ta+ "ic" is
necessa! in t"e ac"ievement o# vaio$s aspects o# m$t$al s$ppot in t"e
pocess o# ta+ation *ased on anal!sis and testin%& it can *e concl$ded t"at t"e
linea e%ession model %eneated s$ited to see t"e e##ect o# t"e entetainment
ta+ on even$e& sedan%lan level conti*$tion ate is a a! to meas$e "o
la%e donations @ am$sement ta+ *ene#its to e%ional even$e( T"e "i%"e t"e
conti*$tion ate& t"e %eate t"e ta+ *ene#it %iven to /AD( To calc$late t"e
conti*$tion to t"e entetainment ta+ even$e is t"e eali)ation to compae
entetainment ta+ it" even$e eali)ation(
Fo t"e cit! o# Malan%& a local ta+ #om ;<<> $ntil ;<2? contin$ed to
incease #om !ea to !ea& in ;<< t"e local ta+ "as inceased *! 2(<<
%ot" #om t"e eali)ation o# local ta+es in ;<<> amo$nted to Rp
?;&2;?&>?&<?2(;2( In ;<< %ot" sloed to ?(? to 2?(<( ."ile t"e ;<<3
%ot" 8;(<9 o# 25( it" t"e eali)ation o# Rp 43&4>&<>>&;;(3>( In ;<2<
t"ee as an incease o# 4(> #om 2 to ;2(><( Inceased s"apl! in t"e
!ea ;<22 as 2<(?>( 0oeve& in ;<2; deceased *! 2(4 #om 2<(?>
to ;>(3>( T"en inceased in ;<2? in t"e amo$nt o# 43(( Total eali)ation
/AD Malan% #om !ea ;<<>B;<2? amo$nted to 2(2; tillion $pia"( It is not in
spite o# t"e additional conti*$tions #om t"e entetainment ta+ on %ot" as
ell considein% t"e n$m*e o# to$ist attactions and entetainment in t"e cit!
o# Malan%(
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 Accodin% to 0alim 8;<<4= 2>?9 in Daono 8;<2;= 49& conti*$tion o# t"e
entetainment ta+ in t"e cit! o# Malan% in ;<<>B;<2? can *e meas$ed *! t"e
#om$la=
the realization of local revenue
T"e "i%"est conti*$tion to t"e entetainment emains to /AD is e-$al to 2(
in ;<<( Fo t"e loest conti*$tion amo$ntin% to 2(<3 in ;<22( T"ee ae #ive
8#o$9 !eas ee t"e es$lt o# conti*$tions ee a*ove avea%e in ;<<& ;<<&
;<<3 ;<2< and ;<2? in t"e amo$nt o# 2(5<& 2(& 2(?& 2(5< and 2(>>( T"en #o t"e "i%"est conti*$tion to t"e entetainment insidenstil /AD is
e-$al to <(35 in ;<<>( And t"e loest conti*$tion in t"e amo$nt o# <(2;
as in ;<<3( T"e avea%e conti*$tion entetainment incidental namel! <(;3(
In ;<<> and ;<2< t"e es$lts o# its conti*$tion is a*ove avea%e ie <(35 and
<(?<( Avea%e #i+ed entetainment and incidental entetainment s"o es$lts
m$c" less conti*$te to t"e /AD& *eca$se it is *elo 2<( 8So$ce= Asip
Dispenda Kota Malan%9
Fo t"e e##ectiveness o# t"e entetainment ta+ even$es ae pesented in t"e
#olloin% ta*le=
 Year Target (!." eali#atio$ (!."
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  Aerage 11,*10  Source: Arsip Dispenda Kota Malang
:ased on t"e ta*le a*ove t"e e##ectiveness o# t"e entetainment ta+& t"e
pecenta%e ate o# e##ectiveness can *e seen #om ;<<> $ntil ;<2? t"e es$lts
ae ve! e##ective& *$t in ;<<> t"e es$lt is e##ective *eca$se o# *elo 2<<(
T"e "i%"est pecenta%e as in ;<2; and t"e loest pecenta%e in ;<<>(
C!APTER III
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CONCLUSION
E##ect o# local ta+ in t"is local even$e 8/AD9 it" t"e entetainment ta+ is t"e #$nctional elations"ip& *eca$se /AD is a #$nction o# t"e entetainment
ta+( .it" inceasin% entetainment ta+ ill incease %ovenment even$e #o t"e
const$ction o# development po%ams& ill #$t"e enco$a%e t"e impovement
o# p$*lic sevices "ic" ae e+pected to incease t"e pod$ctivit! o# t"e people
"o event$all! co$ld *oost economic %ot" *ac7(
Fo t"e cit! o# Malan%& a local ta+ #om ;<<> $ntil ;<2? contin$ed to
incease #om !ea to !ea& in ;<< t"e local ta+ "as inceased *! 2(<<
%ot" #om t"e eali)ation o# local ta+es in ;<<> amo$nted to Rp
?;&2;?&>?&<?2(;2( In ;<< %ot" sloed to ?(? to 2?(<( ."ile t"e ;<<3
%ot" 8;(<9 o# 25( it" t"e eali)ation o# Rp 43&4>&<>>&;;(3>( In ;<2<
t"ee as an incease o# 4(> #om 2 to ;2(><( Inceased s"apl! in t"e
!ea ;<22 as 2<(?>( 0oeve& in ;<2; deceased *! 2(4 #om 2<(?>
to ;>(3>( T"en inceased in ;<2? in t"e amo$nt o# 43(( Total eali)ation
/AD Malan% #om !ea ;<<>B;<2? amo$nted to 2(2; tillion $pia"( It is not in
spite o# t"e additional conti*$tions #om t"e entetainment ta+ on %ot" as
ell considein% t"e n$m*e o# to$ist attactions and entetainment in t"e cit!
o# Malan%(
T"e "i%"est conti*$tion to t"e entetainment emains to /AD is e-$al
to 2( in ;<<( Fo t"e loest conti*$tion amo$ntin% to 2(<3 in ;<22(
T"ee ae #ive 8#o$9 !eas ee t"e es$lt o# conti*$tions ee a*ove avea%e
in ;<<& ;<<& ;<<3 ;<2< and ;<2? in t"e amo$nt o# 2(5<& 2(& 2(?&
2(5< and 2(>>( T"en #o t"e "i%"est conti*$tion to t"e entetainment
insidenstil /AD is e-$al to <(35 in ;<<>( And t"e loest conti*$tion in t"e
amo$nt o# <(2; as in ;<<3( T"e avea%e conti*$tion entetainment
incidental namel! <(;3( In ;<<> and ;<2< t"e es$lts o# its conti*$tion is
a*ove avea%e ie <(35 and <(?<( Avea%e #i+ed entetainment and
incidental entetainment s"o es$lts m$c" less conti*$te to t"e /AD&
*eca$se it is *elo 2<(
8/19/2019 Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang
http://slidepdf.com/reader/full/kontribusi-pajak-hiburan-terhadap-pendapatan-asli-daerah-kota-malang 13/14
T"e la%e t"e /AD composition& t"e %eate t"e a*ilit! o# t"e e%ion to
ass$me %eate esponsi*ilit!( 0oeve& t"e smalle t"e composition o# /AD to
t"e eception aea& t"e dependence on t"e cente ae also %ettin% *i%%e(
."ile t"e peceived impact t"e comm$nit! it" t"e inceased acceptance o# 
/AD is t"e smoot" development( T"is development coves vaio$s sectos
incl$din% const$ction o# oads& const$ction o# p$*lic #acilities and ot"e 
#acilities(
REFERENCES
o%!a7ata= U// AM/ K/N(
8/19/2019 Kontribusi Pajak Hiburan Terhadap Pendapatan Asli Daerah Kota Malang
http://slidepdf.com/reader/full/kontribusi-pajak-hiburan-terhadap-pendapatan-asli-daerah-kota-malang 14/14
Pemerintahan Daerah( S$a*a!a= ITS /ess(
• Madiasmo( ;<<3( Perpajakan( o%!a7ata= Andi(
• /asetio /$,i& Roo :ella& Si7andi K$mad,i& A%$n% Daono(  nalisis
Penerimaan Pajak !otel" Pajak Restoran" #an Pajak !i$uran e$agai 
um$er Pen#apatan sli Daerah& $nal /epa,a7an FIA Univesitas
:ai,a!a Gol( ? No( 2 Desem*e ;<24
• $ono& Fiman 0adi K$s$mo( ;<22( Analisis /otensi dan Konti*$si
/a,a7 0i*$an Te"adap /eneimaan /endapatan Asli Daea" 8St$di
Kas$s Dinas /endapatan Kota Malan%9(
• Rame& C"istian& I 6$sti /$t$ Nata .iaan( ;<2;( nalisis 'fektivitas"
'fesiensi Penerimaan Pajak !i$uran #an Pengaruhn(a )erha#ap
Pen#apatan sli Daerah #i Ka$upaten Ba#ung = EB$nal E/ $nivesitas
Uda!ana
 Accesed at T"$sda!& $ne 22t" ;<25
• "[email protected]@sc"ola(%oo%le(co([email protected]"olaH$l
$lJ"[email protected]@idci(di7ti(%o([email protected]#@[email protected];5;<MAKARA ;5;<SERI;5;<SOSIAL;5;<[email protected]
;5;<<;5;<No(;;5;<DSEM:ER
.It3o#MIAnosslJ2oiJsc"olavedJ<C:o%AMoADAAa"UKE,
U)#!v3o*6A".KeK0RmA6<   Accesed at T"$sda!& $ne 22t"