EFFECTIVENESS AND CONTRIBUTION ANALYSIS OF LOCAL TAXES AND RETRIBUTIONS TO REGIONAL OWN-SOURCE REVENUE
DOI:
https://doi.org/10.32670/fairvalue.v4iSpesial%20Issue%202.972Keywords:
effectiveness, contribution, local taxes, local retributions, regional ownsource revenue.Abstract
Regional Own Source Revenue (PAD) is the regional government's principal source of
capital, used to fund all expenditures and reduce reliance on payments from the federal
and provincial governments. The size of the natural and tourism potential controlled by
the Government of Magelang Regency should significantly contribute to the PAD of
Magelang Regency, but it does not do so in practice. The purpose of this study is to
assess the effectiveness and contribution of PAD sources in Magelang Regency,
specifically local taxes and retributions on PAD. Secondary data in the form of a Budget
Realization Report (LRA) for the period 2016-2020 was utilised. The effectiveness
analysis revealed that the Government of Magelang Regency can collect local taxes very
efficiently for 5 (five) years in a row, with an annual effectiveness ratio exceeding 100%.
Local retribution, on the other hand, has not been properly implemented, as evidenced by
the effectiveness ratio of local retribution, which varies year to year and is included in
the Less Effective group. Local taxes contribute enough to PAD, according to
contribution analysis, with an average contribution ratio of 34% in the Fairly Good
category. The contribution of local retributions to PAD, on the other hand, is included in
the Very Poor category, with an average contribution ratio of roughly 6% every year
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