Analisis Efektivitas Dan Efisiensi Pendapatan Asli Daerah Pada Badan Pengelolaan Pajak Daerah Kota Palembang

Abstract

This study aims to analyze the level of effectiveness and efficiency management of District Own Source Revenue at Tax Management Agency in Palembang during 2013-2017. The data used are secondary data, target report, regional revenue and recurrent expenditures in Palembang during the period 2013-2017. The analytical tool used is the effectiveness budget and efficiency ratio. The conclusions obtained are the level of effectiveness of Palembang's district own source revenue achieve highly effective criteria during 2013-2017. The average of effectiveness ratio from 2013-2017 is 108.23 percent for each year. This shows that Palembang City government has sufficient ability to increase the realization of District Own Source Revenue for each year. Meanwhile, the average level of efficiency is below 60%, which means Very Efficient. Thus, it can be said that the government of Palembang city is able to manage the performance of the utilization of Distict Own Source revenue for each fiscal year.