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ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI DARI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENINGKATAN PENDAPATAN ASLI DAERAH DI KABUPATEN BANDUNG BARAT TAHUN 2010-2017

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ABSTRACT EFFICIENCY, EFFECTIVENESS, AND CONTRIBUTION FROM LOCAL TAXES AND LOCAL RETRIBUTION ON THE INCREASING OF THE ORIGINAL INCOME OF KABUPATEN BANDUNG BARAT 2010-2017 Written by : Ivan Luhur Saputra 1632161 This research is purpose to know (1) how the efficiency of local taxes and local retribution at Kabupaten Bandung Barat in 2010-2017 (2) how the effectiveness of local taxes and retribution at Kabupaten Bandung Barat in 2010-2017 (3) how the contribution of local taxes and retribution to local revenues at Kabupaten Bandung Barat in 2010-2017. Object of this study include efficiency, effectiveness, contribution, local taxes, local retribution, and local revenue. The method used in this research is descriptive qualitative. The techniques of data collection are documentation and interview. The results of this research are: (1) the efficiency rate for local taxes and local retribution from 2010-2017 overall in very efficient. (2) category of the effectiveness rate for local taxes and local retribution through 2010-2017 are very effective and effective enough. (3) the contribution of local taxes againt original regional income Kabupaten Bandung Barat from 2010-2017 overall in very good. The contribution of local retribution againt original regional income Kabupaten Bandung Barat through 2010-2017 overall in very less. (4) the different t-test analysis for the efficiency of local taxes and local retribution showed no difference. Whereas for the effectiveness and contribution of local taxes and local retribution shows the difference between both. From the results of these studies, it can be suggested to the Kabupaten Bandung Barat to pay attention to aspects of local taxes because the government Kabupaten Bandung Barat Regency has carried out tax collection effectively, efficiently, and contributed to the Regional Original Revenue. The same thing can also be said about regional user charges, but Kabupaten Bandung Barat needs to evaluate the implementation of local user charges because they are not effective and are very lacking in their contribution to Regional Original Revenues. Keywords: Efficiency, Effectiveness, Contribution, Local Taxes, Local Retribution, Original Regional Income.