Analisis Tax Effort, Potensi, Laju Pertumbuhan dan Kontribusi Penerimaan Pajak Penerangan Jalan di Kabupaten Garut

Abstrak

The title of this research is: tax effort, potential, growth rate, and contribution of street lighting tax in Garut Regency. The research method uses qualitative methods with a descriptive analysis approach with data collection using library research, documentation, and interviews. While the data processing technique is done by processing the existing data assisted by analytical tools. The results show that the average tax effort for five years is below 1%, meaning that the tax effort in Garut Regency is low, the potential for street lighting tax in Garut Regency in 2015-2019 is not in accordance with the real potential it has, the growth rate in 2015-2019 is volatile and is in the “not successful†criteria, the contribution of street lighting tax from 2015-2019 has decreased every year and is in the “enough†criteria.