ABSTRACT

ECONOMIC EXTERNALITIES IN THE PRODUCTION PROCESS ANDTHE

CONTRIBUTION OF PT. SPF TOWARD LOCAL REVENUE OF
OGAN ILIR REGENCY
By :
Novalia Tamba: Prof. Dr. Taufiq, S.E., M.Si ; M.Subardin, S.E., M.Si
This study is to find out, (1) economic externalities that arise in the production
process of PT.SPF, (2) The Comparison between the positive and negative economic
externalities accepted by the community through the taxes paid by PT.SPF to the
Ogan Ilir government, (3) The costs incurred by PT.SPF for Community
Development. The primary data obtained from questionnaires of the public responden
and secondary data obtained from the Department of Revenue Ogan Ilir period 20112014. The descriptive qualitative analysis was used in this study. The results of this
study indicated that, (1) PT.SPF led to positive economic externalities on society
through increasing incomes as Transporter, Self Employed, Employee of PT. SPF,
Labour and Services. Negative economic externalities through decreasing income of
farmers and public health problems in Palem Raya village Ogan Ilir. (2) Positive
economic externalities value was Rp. 225,832,117.64 and negative economic
externalities was Rp.673,716,923.04. Negative economic externalityy was greater
than the positive externality because of farmers losses and costs for public health. The
contribution of PT.SPF to the Government of Ogan Ilir in 2011-2014 was Rp.
304.392.640 from the Land and Building Tax (PBB), (3) The Costs incurred by
PT.SPF for Community Development was Rp 162.608.250.
Keywords: Externalities, PT. SPF (Sumatera Prima Fibreboard), PT. SPF
contributions, regional revenue.

Chairman

Prof. Dr. Taufiq, S.E., M.Si

NIP 196812241993031002

Member

M.Subardin, S.E., M.Si

NIP 197110302006041001

Acknowledged by,
Head of Major
Anggota

Dr. Suhel, M.Si

NIP 196610141992031003