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All Journal Jurnal Peternakan Sriwijaya Jurnal Akuntansi Kompetif JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) AJAD : Jurnal Pengabdian kepada Masyarakat Jurnal Masyarakat Madani Indonesia Kupna Akuntansi: Kumpulan Artikel Akuntansi Pelita: Jurnal Pengabdian kepada Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Inovasi Sosial: Jurnal Pengabdian Masyarakat
Engrith G Leunupun
Universitas Pattimura
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Effectiveness of Regional Retribution Revenue and Its Contribution to Local Own-Source Revenue in Southwest Maluku Regency Killay, Thimotina; Leunupun, Engrith Grafelia; Kaary, Gilbert Robert
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 5 No. 1 (2025): NOVEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v5i1.2004

Abstract

Regional retributions are one of the most significant sources of Local Own-Source Revenue (PAD), serving as an indicator of a region’s fiscal independence. In Indonesia, many local governments, including the Maluku Barat Daya Regency, still rely heavily on central government transfers, making the optimization of PAD through effective retribution management crucial. This study aims to analyze the effectiveness and contribution of regional retribution to the Local Own-Source Revenue (PAD) of the Maluku Barat Daya Regency during the period 2017–2021. The research employs a descriptive quantitative method. The data used are secondary data obtained from the Regional Revenue Agency (BAPENDA), specifically from the realization reports of the regional budget (APBD). The results indicate that the effectiveness of regional retribution revenue fluctuated throughout the observed period and has not yet reached the targeted level. Some types of retributions, such as public service retributions and certain licensing retributions, showed relatively high effectiveness in the early years but declined significantly during 2020–2021. Meanwhile, the contribution of regional retribution to PAD remained low and showed no significant growth over the five-year period. Overall, regional retribution has not made a substantial contribution to the local revenue of Maluku Barat Daya Regency. Therefore, it is necessary to enhance the effectiveness of collection, supervision, and taxpayer awareness, as well as to implement digital systems to strengthen regional fiscal independence. The findings of this study support the stewardship theory, emphasizing the government’s responsibility to manage public revenues transparently, efficiently, and accountably.
Co-Authors Adonia A. Batkunde Aitiawisima, Rahel Asmirani Alam Batkunde, Adonia Anita Debi Nyawikuhy Dolveci Aktawlora Dorci Loimalitna Dwi Kiswantini Dwi Kriswantini Dwi Kriswantini Dwi Kriswantini Fatimah Kamaruddin, Sitti Fauzan A. Sangadji Franco Benony Limba Gebiana Hgairtety Harmoko Helmi Ukru Heumesse, Piter Ingelia Maupula Inggrid Welerubun Janet Wilsye Litualy Janet Wilsye Litualy Johansz, Dovila Jois Damarce Tahanora Kaary, Gilbert Robert Kamaruddin, Sitti Fatimah Kastera, Maljhon Killay, Thimotina Kriswantini, Dwi Kurniati, Ratnah Lenci Madiuw Lenci Madiuw Lestari Lestari Lestari Lestari Lestari Leunupun, Trixie Litualy, Janet Wilsye Monjel, Astin Nicolas Ahuluheluw Rarutioka, Krismendo Romrainy, Salomina Sairiltiata, Sefanya Shella Gilby Sapulette Sigit Sugiarto Sigit Sugiarto Sitanala, Theresia F. Sitti Fatimah Kamaruddin Sitti Fatimah Kamaruddin Sitti Fatimah Kamaruddin Suryaningrum, Sumarah Theresia F Sitania Thimotina Killay Tiwery, Yulina Umarella, Melati I. S. USMANY, ALFRIN ERNEST MARTHEN