EFEKTIFITAS DAN KONTRIBUSI PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH

Abstract

Street lighting tax is a potential sector in improving the lighting tax revenue effectiveness. The purpose of this research was to determine the effectiveness level and its contribution Street Lighting Taxes to Local Own Source Revenue in Ponorogo. This research was conducted in Earning Department of North Ponorogo. Analysis method used is descriptive method that analyzed the street lighting tax realitation.  The results of the research showed that effectiveness level of street lighting tax that occur in variable. The highest level of effectiveness of street lighting tax occured. Overall tax contribution in street lighting tax is give a good contribution to the Local Own Source Revenue. The biggest street lighting tax contribution percentage Street Lighting Taxes. This means that the street lighting tax revenue and its contribution to the local revenue of Ponorogo are good enough. Should the PLN in north Ponorogo district improve service to consumers, especially the addition of street lighting facilities, given the realization of street lighting tax has exceeded the target.