Studi Kajian Realisasi Pendapatan Pemerintah Daerah Kabupaten Deli Serdang
DOI:
https://doi.org/10.47861/jkpu-nalanda.v1i4.407Keywords:
Deli Serdang, Regional Development, Revenue RealizationAbstract
. Local revenue also plays a role in implementing regional government planning to develop development and improve a region's economy. This study examines the realization of local government revenue in Deli Serdang Regency. This descriptive qualitative study uses the literature method through literature studies supported by secondary data from the progress report on the development control of North Sumatra Province. The results of the study state that local government revenue is a prosperous capital in achieving regional development goals because it determines the region's capacity to carry out government functions. The higher and more significant the revenue received, the area is declared capable of showing independence to finance all obligations towards regional development.
References
Bambang Prakosa Kesit, 2005. Pajak dan Retribusi Daerah, UII. Press. Yogyakarta
Edison, Henry. 2009. “Pengaruh Pendapatan Asli Daerah Terhadap Belanja Daerah Di Kabupaten Toba Samosir” Laporan Penelitian” Universitas Sumatera Utara Medan
Erly Suandy. 2008. Hukum Pajak. Edisi 4. Salemba Empat. Jakarta
Hanif Nurcholis, 2007. Teori dan Praktik Pemerintahan dan Otonomi Daerah,. Grasindo, Jakarta
Ihalauw, F. Y., Elim, I., & Kapojos, P. (2023). Analisis Realisasi Anggaran Pendapatan Dan Belanja Daerah Tahun 2019-2020 Pada Pemerintah Daerah Kabupaten Manokwari Di Masa Pandemi Covid-19. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 6(2), 1271–1280.
Mardiasmo. 2011. Perpajakan Edisi Revisi. Penerbit Andi. Yogyakarta
Munawir, S. 2010. Analisis laporan Keuangan Edisi keempat. Cetakan Kelima. Belas. Liberty. Yogyakarta
Kurniawan, A. 2014. Metode Riset untuk Ekonomi & Bisnis: Teori, Konsep & Praktik Penelitian Bisnis (Dilengkapi Perhitungan Pengelolaan Data dengan IBM SPSS 22.0).
Saragih, Juli Panglima. 2003. Desentralisasi Fiskal dan Keuangan Daerah Dalam Otonomi. Ghalia Indah. Jakarta
Siahaan. 2013. Pajak Daerah dan Retribusi Daerah. Raja Grafindo. Jakarta
Sugiyono. 2010. Metode Penelitian Pendidikan Pendekatan Kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta.
Sugiyono. 2012. Metode Penelitian Kualitatif. ALFABETA.
Waluyo. 2010. Perpajakan Indonesia, Edisi 9 Buku 1. Penerbit Salemba Empat. Jakarta.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Putri Alifa Dafina, Lidya Permata Sari, Anaya Rezeki Salsabila, Lucya Br. Manik, Rusiadi Rusiadi, Dewi Mahrani Rangkuty
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
