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All Journal Journal of Management Research and Studies
Rara Azahri Sazia
Universitas Widya Gama
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of the Effectiveness of Regional Taxes and their Contribution to Regional Original Revenue Rara Azahri Sazia; Untung Wahyudi; Dwi Anggarani
Journal of Management Research and Studies Vol. 4 No. 2: July - December (2026)
Publisher : Optima Science

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Abstract

Regional taxes are an important source of Regional Original Revenue (PAD) and play a strategic role in strengthening local fiscal capacity. As a tourism-based city, Batu City has considerable tax potential but is also vulnerable to fluctuations in economic activity and tourism, particularly during and after the COVID-19 pandemic. This study aims to analyze the effectiveness and contribution of regional tax revenues to Batu City's PAD during 2020–2024 and identify factors supporting and hindering tax revenue performance. The study employed a quantitative approach using financial ratio analysis of regional tax targets, realizations, and PAD. Data were obtained from secondary documents and supported by semi-structured interviews with relevant local government officials. The results show that regional tax effectiveness was categorized as very effective in 2020–2022, with ratios of 128.93%, 101.18%, and 103.35%, respectively, and effective in 2023–2024, with ratios of 95.31% and 98.52%. Regional taxes contributed an average of 88% to PAD during the study period. Tax revenue also experienced positive growth, particularly in 2022. These findings indicate that regional taxes are the dominant source of PAD, while digitalization, supervision, taxpayer compliance, and economic recovery support revenue performance.
Co-Authors Dwi Anggarani Untung Wahyudi