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Journal : Nomico

Local Tax Optimization Strategy In Jambi City: A Literature Review Nella Ervina; Syamsurijal Tan; Junaidi Junaidi; Erni Achmad
Nomico Vol. 1 No. 7 (2024): Nomico-August
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/8ztkqy78

Abstract

This scientific paper seeks to evaluate the ability of local taxation as a source of income, the level of tax participation and the efficiency of the tax collection mechanism in Jambi City budget 2018-2022. The analytical methodology used in this research includes descriptive and qualitative approaches. Descriptive analysis incorporates computational methods that are illustrated in the form of numerical data, tabulations, and graphical representations. In the meantime, the qualitative aspects include conducting intense interviews that are analyzed using SWOT. Based on the findings from the analysis of local tax effectiveness covering from 2011 to 2023, it reveals that the efficiency of local taxation shows variability in different years. Based on existing literature and comparisons between studies that have been conducted, tax optimization can be carried out in Jambi City in line with the principle of fiscal decentralization in regional autonomy by enforcing regulations to ensure the creation of sustainable development and economic growth. Some of the things that can be done are increasing tax compliance, digitalization and simplifying the tax structure. This discussion produces input to the Jambi City Government to explore the potential of local revenue, which influences the growth of Regional Own-Source Revenue (PAD). Therefore, optimal development can lead to positive outcomes for the community, such as the economic growth of people in Jambi City and the optimization of tax revenue.    
Co-Authors AA Sudharmawan, AA Abdul Wahab Adi Bhakti Adi Bhakti Afrizal Al Parok Al Parok Amri Amir Amri Amir Amril Amril Andini Andini Andri Devita Anisa Ayu L Anisya Ayu L Apri Sri Nurjanah Ari Susanto Arman Delis Asep Machpuddin Bayu Permana Candra Mustika Candra Mustika Cici Swarsih Dira Puji Lestari Dwi Hastuti Dzaki Furqoni ZA Edwin Maulana Rozmar Erfit Erfit Erni Achmad Erni Achmad Etik Umiyati Etik Umiyati Etik Umiyati Etik Umiyati Etik Umiyati Fauziah Fauziah Fera Diana Fitri Fitri Hardiani Hardiani Haryadi Haryadi Haryadi Haryadi Haryadi Hasan Basri Heni Pujiastuti Heriberta Heriberta Ilham Wahyudi Ilmiyati Ilmiyati irasriadipura irasriadipura Islakhiyah Islakhiyah Jaya Kusuma Edi Jumairi Jumairi Lia Anggraini Litta Rizki Ardiningrum Muhammad Azka Vernanda Muhammad Iqbal Muhammad Safri Mutiara Mardatillah Nazirwan Nazirwan Nella Ervina Nofriyanti Nofriyanti Nopriansyah Nopriansyah Nur Cahaya Nur Kasma Dewi Nurhayani Nurhayani Nyimas Dian Maisyarah Parluhutan Parluhutan Parmadi, Parmadi, Pepi Putriani Prasetio, Primadi Purwaka Purwaka Hari Prihanto Purwaka Hari Prihanto Purwaka Hari Prihanto Qorina Novitri Rahma Wardana Putri Rahmi Handayani Raina Damarsari Rohana Rohana rosmeli, rosmeli Salman Jumaili Septina Sovia Shylvia Andriani Siti Aminah Siti Hodijah Siti Hodijah Sri Rahayu Suhailah Amatullah Sulung Tino Anggara Syamsurijal Tan Syaparuddin Syaparuddin TITIN HARTINI Toher Junrillah Tona Aurora Lubis Tri Egi Sundari Tri Utari Ukat Firmansyah ulfamawaddah ulfamawaddah Yanti Heryanti Yuliusman - Yulmardi Yulmardi Yusral Yusral Zamzami Zamzami Zamzami Zamzami Zamzami Zulfanetti Zulfanetti