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All Journal Lingua Didaktika: Jurnal Bahasa dan Pembelajaran Bahasa Journal of English Language Teaching English Review: Journal of English Education An - Nisa` Acta Pharmaceutica Indonesia Sumatra Journal of Disaster, Geography and Geography Education Insect (Informatics and Security): Jurnal Teknik Informatika Komposisi: Jurnal Pendidikan Bahasa, Sastra, dan Seni English Language Teaching Educational Journal Diagnosis: Jurnal Ilmiah Kesehatan PRAJA: Jurnal Ilmiah Pemerintahan Jurnal Fisika dan Terapannya Maspul Journal of Community Empowerment BJRM (Bongaya Journal of Research in Management) Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Ana Bulava Jurnal Pendidikan Anak Omiyage: Jurnal Bahasa dan Pembelajaran Bahasa Jepang Journal of Aafiyah Health Research (JAHR) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Community Empowerment Studies in English Language and Education E-JRM IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa JATIMAS : Jurnal Pertanian dan Pengabdian Masyarakat International Journal of Health Sciences Riwayat: Educational Journal of History and Humanities Teaching English as a Foreign Language Journal Socio-Economic and Humanistic Aspects for Township and Industry JEBD Journal Innovation In Education Jurnal Pengabdian Masyarakat dan Riset Pendidikan AGROTEKBIS: Jurnal Ilmu Pertanian Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Idealita: Jurnal Pendidikan dan Sosial Keagamaan DIPANEGARA KOMPUTER SISTEM INFORMASI (DIPAKOMSI) Jurnal Pemberdayaan Masyarakat dan Komunitas Journal Social Engagement: Jurnal Pengabdian Masyarakat Kajian Ilmiah Mahasiswa Administrasi Publik (KIMAP) EDUCHILD Journal of Early Childhood Education Study of Scientific and Behavioral Management (SSBM)
Sitti Fatimah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : PRAJA: Jurnal Ilmiah Pemerintahan

 1 
OPTIMALISASI PENERIMAAN PAJAK DAN RETRIBUSI DAERAH DALAM RANGKA PENINGKATAN PENDAPATAN ASLI DAERAH KABUPATEN SIDENRENG RAPPANG Fatimah, Sitti; Ahmad, Jamaluddin; Nur, Muhammad
PRAJA: Jurnal Ilmiah Pemerintahan Vol 12 No 1 (2024): Edisi Februari
Publisher : FISIP Universitas Muhammadiyah Sidenreng Rappang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55678/prj.v12i1.1266

Abstract

Optimizing regional tax revenues and regional levies needs to be carried out through intensification and extensification strategies to fund the implementation of regional development. This research aims to; 1) analyze the regional government's strategy in increasing regional tax revenues and regional levies in Sidenreng Rappang Regency, 2) analyze supporting and inhibiting factors in efforts to optimize regional tax and regional levy revenues. This research uses a qualitative approach, the type of research is descriptive. The research informants were Regional Revenue Agency (Bapenda) officials, selected using purposive sampling techniques. The data collection method uses interview and documentation techniques while the data analysis technique uses qualitative data analysis software (QDAS) Nvivo 12. The results of this research show; 1) intensification and extensification strategies in optimizing regional tax and levy revenues in Sidenreng Rappang district have not been maximized. This can be seen from the realization of regional tax and levy revenues which did not reach the target and even experienced a sharp decline from the previous year. 2) Supporting factors for optimizing regional tax and levy revenues include; The legal basis in the form of Regional Regulations and other related regulations is available, PAD is managed centrally by Bapenda, human resources from natural and economic resources, implementation of the QRIS application online payment system. Inhibiting factors include; the level of awareness of some taxpayers is low, the skills of tax officers in the IT sector are still lacking, sanctions are less strict, supervision is weak, and there are minimal incentives for tax officers.
Co-Authors A. Sri Mardiyanti Syam A. Ulfa Fatmasanti A.Ulfa Fatmasanti Abdul Kadir Abdullah, Salma Achmad Amzal Maulana Adek Adhiyati Zulkifli Ajeng Wijayanti, Lumastari Aji, Sulistyani Prabu Alfah, Siti Alfina Baharuddin Aliah Adillah Alisyah Pitri Aminullah Aminullah Amniar, Nurul Hifdziyah Ampauleng Andi Sugiati Arini Fitria Mustapita Aryuliva Adnan Asri Dewi, Asri Asriani alimuddin Asrianti Safitri Muchtar Aulia Ananda Putri Desi Heriyana Desrianti, Elisa Eka Sarofah ELIHAMI, ELIHAMI Erni Marlina, Erni Fadhilla, Genialita Fadrinasesa, Dinda Fahdilla, Genialita firmanda, syauqi agung Fitrawati, Fitrawati - Haeran Haeruddin Hamzah Hamzah Hanifa, Hanina Liddini Hasan Hasan Hasmiwarni Hasmiwarni Hasna Dewi Hasna, Fadilah Habibul HEMON, M TUFAILA Husnul Khatimah Ilham Gani Indah Fauziah Irfan, Ahmad IRWAN LAKANI Ita Novianti Jamaluddin Ahmad Jannah, Hariratul Jufri Jufri Kamaruddin Arsyad Karmilah, Karmilah Kasmiati Kiki Reski Rahmadani Kurniawan Kusumawati, Anna Leomo, Sitti Lubis, Halimatussakdiyah Ludfi, Ludfi Meiliza Delviyanti Mira, Asri Sekar Muh Fadlyazim Muh. Said L Muh. Tamrin Muhammad Ikhtiar Muhammad Nur Munir, Wahidah Musni, Musni Mutmainnah Mutmainnah Nilfatri Noor Shodiq Askandar Nur Asmawati Nurdin Nuraeni Gani nuraenigani Nurliana Sari Nurul fazirah Panitra. A Perkasa, Muh. Alwis Arya Pratiwi Riski Pratiwi, Bhekti Pratiwi, Qurrata Ayuni Putri, Meira Anggia R, Rahmi Rahim, Samsir Ranover, Ranover Ratnawati Ratnawati Reliyanti Retoliah Reza Aril Ahri Rianto, Vegi Harmiana Rosita Rosita Rosmini Rosmini Rustam, La Ode Sabriana, Riska Saide, Rusnaeni Salma Abdullah Saputra, Ogie Winas Sari, Revi Nilam Selicha Putri Sima, Yenny Sintha Tresnadewi St. Malka Suci Dewi Maharani suci fitra yani Sudarman, Dirman Suleman, Darwis Supriadi Hamid Susi , Susi Syahfitri, Triyana Syamsiah Hasyim SYAMSU ALAM Syamsuddin Syamsuddin Syamwil, Syamwil Tabrani, Achmad Ula, Zumrotul Ulfa Aulia Upa, Delma Tandi Usnidah Umar Wahyunainti, Nur Y, Yusnia Yenni Rozimela Yoga Yuniadi Yulsa, Fadli Muhamad Yusri, Muhammad Nazipul Yusuf, Dewi Nurhayati