Potensi Pajak Penerangan Jalan dan Kontribusinya pada Pajak Daerah Kota Malang Periode 2011-2013

The research method of this research is closely related to the approach procedure quantitative methods and quantitative descriptive research type. This study has two objectives, namely to describe data and research findings concluded in the form of quantitative findings. The analysis is about revenue potential of RPM, tax effectiveness analysis, and analysis of street lighting tax contribution.The result of this research shown that the potential of street lighting tax in Malang on a estimates 2011-2013 has increased. Potential increases is caused by the installation of new power by people's homes and street lighting tax industri. effectivity of street lighting in Malang City on a estimates 2011 until 2013 alwayss have effective category.Whereas the contribute of street lighting tax to local tax revenues Malang in fiscal year 2011-2013 the categoryis still minu