ANALISIS POTENSI PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN MOJOKERTO (STUDI PADA BAPENDA KABUPATEN MOJOKERTO TAHUN 2013-2017)

ABSTRACT Rosella, Meida Eka. 2018. Analysis of the Tax Potential of Street Lighting on Local Revenue in Mojokerto Regency. Thesis, Accounting Department, Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Hari Setiono SE., M.Si Advisor II : Tatas Ridho Nugroho S.Pd., M.Pd Street Lighting Tax is a tax on the use of electric power provided that in the area there is street lighting available where the account is paid by the Regional Government. Street lighting is needed for all people who will do their activities at night. This study aims to determine the amount of potential Road Information Tax in Mojokerto Regency, contribution of Street Lighting Tax to Regional Original Income, effectiveness of collection, and prospect of street lighting tax revenue. This study uses descriptive quantitative research methods. This study uses data collection techniques in the form of literature review. The results of the calculation of the potential for street lighting tax revenue indicate that the potential for road lighting tax in Mojokerto Regency has not been optimally achieved. For 2013-2017 the contribution of Road Delivery Tax to the Original Regional Opinion continues to fluctuate. The effectiveness of street lighting tax shows that the collection and management of street lighting tax has been effective. The effectiveness level reached an average of 99.6%. Trend analysis shows that road lighting tax revenues will continue to increase. Keywords: Potential Analysis, Street Lighting Tax, Regional Original Incom