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All Journal JTEV (Jurnal Teknik Elektro dan Vokasional INTECOMS: Journal of Information Technology and Computer Science MOTIVECTION : Journal of Mechanical, Electrical and Industrial Engineering Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat JTEIN: Jurnal Teknik Elektro Indonesia Jurnal Abdimas Serawai Jurnal Vokasi Mekanika SENTRI: Jurnal Riset Ilmiah Jurnal Publikasi Ilmu Manajemen TOFEDU: The Future of Education Journal Fundamental and Applied Management Journal Journal of Educational and Learning Studies
Asnil Asnil
Universitas Negeri Padang
Religion Aerospace Engineering Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Other

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Analisis Realisasi Pendapatan Daerah Kabupaten Tanah Datar Tahun 2024: Kinerja Fiskal, Efektivitas Pengelolaan PAD, dan Tantangan Kemandirian Keuangan Daerah Angye Mareta Y; Aldri Frinaldi; Asnil Asnil; Nora Eka Putri
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4975

Abstract

This study analyzes the 2024 regional revenue performance of Tanah Datar Regency, focusing on the effectiveness of Local Own- Source Revenue (PAD) management, dependency on transfer revenues, and implications for fiscal independence. Data were obtained from the 2024 Regional Revenue Realization Report published by the local government and analyzed using a qualitative descriptive approach by comparing budget targets and realizations. The total revenue was budgeted at IDR 1.36 trillion, with a realization of IDR 1.33 trillion (97.3%), indicating high effectiveness. PAD achieved 99.14%, showing strong local revenue management, mainly from regional asset utilization and other legitimate sources. However, transfer revenues accounted for about 88%, reflecting high dependency on the central government. Despite effective fiscal performance, financial independence remains low. Strategic measures such as expanding the tax base, digitizing revenue collection, optimizing regional assets, and developing local potentials like tourism, agriculture, and creative industries are essential to strengthen fiscal capacity and achieve sustainable regional independence.
Co-Authors Adil Mubarak Agus Fadly Taqwan Lubis Aldri Frinaldi Ali Basrah Pulungan Ambiyar, Ambiyar Angga Putra Tri Rezeki Angye Mareta Y Bambang Heriyadi Bella Kharisma Boni Saputra Candra, Oriza Citra Dewi Delima Yanti Sari Dwiprima Elvanny Myori Elfizon Elfizon Erita Astrid Fivia Eliza Habibullah Hasan Sayuti Mulya Helia, Suhelmi Ichsan Nasution Imil Fajri Irma Husnaini Irvan Renaldi Irvan Zakaria Candra Juli Sardi Krismadinata Krismadinata, Krismadinata Muhammad Afdhal Arrazak Muhammad Azim Muldi Yuhendri Nora Eka Putri Nora. AN, Desri Nurul Amalina Remon Lapisa Ronal Regen Sahip Hidayat Syaiful Islami Syamsir Syamsir Syamsuarnis Telvi Armaliany Wazirman, Wazirman Yose Fajar Pratama