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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Anita Sapitri
Universitas Muhammadiyah Sukabumi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah Kota Sukabumi Anita Sapitri; Elan Eriswanto
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8077

Abstract

This study aims to analyze the contribution of local taxes and regional levies to Local Own-Source Revenue, evaluate the effectiveness of their collection, and examine the growth rate of these revenues in Sukabumi City during the 2022–2025 period. The study employed a qualitative method with a descriptive-exploratory approach. Secondary data were collected from the Budget Realization Reports of the Sukabumi City Government for 2022–2025 obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City. Data were analyzed using contribution analysis, effectiveness analysis, and growth rate analysis. The findings indicate that local taxes consistently provide the largest contribution to Local Own-Source Revenue, whereas regional levies contribute only a small proportion. The effectiveness of local tax collection was generally categorized as effective to highly effective, while the effectiveness of regional levy collection declined in 2025 despite remaining within the effective category. Furthermore, the growth rates of local taxes, regional levies, and Local Own-Source Revenue fluctuated throughout the observation period. The study concludes that optimizing local tax management and improving regional levy collection are essential strategies for strengthening regional fiscal independence and increasing the sustainability of local government revenue.
Co-Authors Elan Eriswanto