Analisis Efektivitas dan Kontribusi Pajak Daerah Serta Retribusi Daerah terhadap PAD Kota Surakarta Tahun 2015-2018 (Studi Empiris pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Surakarta)

The granting of broad, real and responsible autonomy to regency / city regions must be carried out proportionally through the equitable and equitable arrangement, distribution, and utilization of national resources. The granting of autonomy to regency / city areas must also be followed by the granting of sources of local revenue that are supported by financial balancing funds between the central and regional governments. Therefore, almost all districts / cities in all regions of the Republic of Indonesia are faced with financial problems (Nazara, 1997). To maximize regional autonomy and increase development, as well as reduce contributions from the central government, local governments must further increase Regional Original Revenue (PAD). Thus, the purpose of this study is to look for empirical evidence that regional tax revenues and regional levies have reached the effective and efficient levels as targeted, and also their realization of the contribution of local revenue (PAD) in 2015-2018 in Surakarta City. This type of research is a descriptive study, where the object in this study was the city of Surakarta during 2015-2018. This study uses data collection by observation and documentation. Data analysis method used in this research is descriptive analysis method. Descriptive analysis is done by collecting, classifying data, interpreting data, and describing data so as to provide an objective picture. The results of this study indicate that the original revenue of the city of Surakarta has increased from year to year during the 2015-2018 study period, the effectiveness of local tax revenue in the city of Surakarta is very effective where the percentage of effectiveness during 2015-2018 is always above 100%, the effectiveness of revenue local tax levies in the city of Surakarta can be said to be effective and quite effective over the span of four years of the study period, the contribution of local tax revenue to the original revenue of the city of Surakarta is very good, and also, the contribution of the revenue of regional levies to the local revenue in the city of Surakarta is said to be lacking, because local tax levies receipts in the city of Surakarta are only able to sustain a small portion of the total overall tax revenue