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Journal : Journal of Governance

Improving Local Government Performance Through Tax Optimization Riyanto Wujarso; Saprudin Saprudin; Anton Zulkarnain Sianipar; Revan Andhitiyara; Arie Martin Parulian Napitupulu
Journal of Governance Volume 7 Issue 1: (2022)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31506/jog.v7i1.14535

Abstract

Abstract: Taxes play an important role in the functioning of the state, particularly in the implementation of development initiatives. Similar to taxes levied against the federal government, regional taxes play an important role in the performance of state and local government functions. Regional taxes are used for a variety of purposes, including regulation, budgeting, redistribution, resource allocation, and a combination of these. To be considered excellent, a local tax must, in principle, be able to enhance local revenue, which in turn improves the functioning of local government. As a result, initiatives to improve the functioning of local governments through the optimization of local tax collections are discussed in this paper. The descriptive qualitative method is being used in this investigation. It was discovered from the study's findings that a source of funding, which is primarily derived from local revenue (also known as PAD), is required for the implementation of autonomy and decentralization. Local taxes and levies should be used to fund PAD, but the contribution is currently small, accounting for only 16 percent of total PAD. Increased regional income can be achieved by maximizing the intensification of local tax collections and regional levies, which can be done in the case of attempts to improve regional performance, as previously stated.Keywords: Local Tax, Local Government, Performance, Local Revenue (PAD).
Co-Authors ., Ardiyanto Adrian Adrian Adrian, Adrian Agus Sulistyanto Agus Sulistyanto Agus Sulistyanto Agustin, Putri Ahmad Subhan Al Kautsar, Raveendra Alviyanto, Fendi Andhitiyara, Revan Andri Agustiana Anisa Rizkiana Ardyansyah Putra Pratama Arie Martin Parulian Napitupulu Aslah, Titi Asmoro, Dimas Prasetyo Tegar Asmoro, Dimas Prasetyo Tegar Athallah, Dhea Fesa Auvi Fadhilah Ayu Indah Lestari Balthasar Sebastian Lumbantobing Belly, Desidarius Eduardo Djee Budiman , Thomas Budiman, Thomas Cahyati, Nur Candra Saputra Dava Luthfi Alamsyah Dawolo, Herlin Martalena Dedek Lulus Kurniawan Defisa, Tomi Destriana, Ayu Gita Dinda Yadini Dwi Novia Satriana Dyta Malini Edi Witono FX. Kristianto Genda Prasetia H, Rizky Putra Perdana Hamidah Hamidah Hartawan, Rumadi Hendra Mafrian Herawati, Amanda Putri Immasari, Ito Riris Irianto, Denna Ito Riris Immasari Jaya, Hikmah Gusdin Putra Junaedi, Ifan Junaedi, Irfan Khairul Imam Kurniawan, Asep Rizal Linda Septiana, Linda Loveri, Tomi Lumbantobing, Balthasar Sebastian Madhumita, J. Ryan Mangadil, Christian Mariana, Rela Marpaung, Oktavia Maulana Mustopa Maulia Usnaini Muhammad Ilham Palaka Mulyanah Mulyanah Nai Dwi Rattikawati Narji, Mohammad Nazarudin, Muhammad Faizal Nelly Rosa Novianti, Idha Nuril Qomaryah Pahlevi, Dyo Rizqal Pambudi, Grandis Dias Pratama, Bimas Ihsan Pratama, Yoga Wanda Putri Setiani Rachmawati, Lupita Chyntia Rachmawaty Haroen Rachmawaty Haroen Ramdani, Hasan Revan Andhitiyara Rifki, Miftahudin Riris, Ito Riyanto Wujarso Riyanto Wujarso Rumadi Hartawan Samuel Horas Sarjana Saprudin Saprudin Saprudin Saprudin Saprudin Sefulloh, Mohamad Cholid Septian Cahyadi Sulistyanto, Agus Syamsul Rizal Tato, Karolina Thomas Budiman Tomi Defisa Tomi Loveri Varra Meylanie Dewi Verdi Yasin Verdi Yasin Verdi Yasin Verdi Yasin Wahyu Dwiki Darmawan Wangi Wahyuni Wibowo, Ari Purnomo Aji Wibowo, Kuncoro Widyawati Widyawati Wujarso, Riyanto Wulandari, Rani Ika Yanto, Sudi Ari Yasin, Verdi Yasin, Verdy Yusra Fernando Zulhalim, Zulhalim