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All Journal EKONOMIS : Journal of Economics and Business Influence: International Journal of Science Review
Kurniawan, Alek
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Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Public Health Social Sciences

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Regional Tax Management Optimization Model to Realize Regional Financial Independence in Pekanbaru City, Riau Province Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 6 No. 1 (2024): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

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Abstract

The financial independence of the Pekanbaru City area is based on the amount of the original regional income, especially the local tax revenue. The purpose of the research is to analyze the determination of regional tax targets with real potential, analyze the process of optimizing regional taxes for regional financial independence, and find a regional tax optimization model for regional financial independence in Pekanbaru City, Riau Province. The research used qualitative research with 12 units of analysis with 20 informants who were determined by purposive sampling. Secondary data collection using literature studies and primary data using interview techniques based on optimizing local tax management by observation. Data analysis uses descriptive analysis developed by triangulation of observers. The results of the study concluded that the determination of regional tax targets was carried out by expanding the revenue base by improving the database and assessment of local taxes determined based on the collection process and improving the supervision process, the application of sanctions to improve administrative efficiency and cooperation between agencies in Pekanbaru City, Riau Province, the process of optimizing local taxes is carried out by intensification and extension of tax subjects and objects to increase regional financial independence, and the regional tax optimization model is: Model Four Pillars of Optimization of Regional Tax Management in the context of financial independence based on intensification and extension, institutional and information system. It is recommended to increase the efficiency of tax administration and reduce collection costs through improving administrative procedures and increasing the efficiency of collecting each type of local tax as well as carrying out better tax planning by improving the coordination of related agencies within the regional government of Pekanbaru City, Riau Province.
Strategi Optimalisasi Pendapatan Pajak Daerah Untuk Meningkatkan Kemandirian Keuangan (Analisis di Kota Pekanbaru) Kurniawan, Alek; Akbar, Bahrullah; Sinurat, Marja; Meltarini, Meltarini
Ekonomis: Journal of Economics and Business Vol 8, No 1 (2024): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i1.1825

Abstract

This research aims to analyze the contribution of local taxes to Local Own Source Revenue (PAD) and to identify the level of fiscal independence of the region in Pekanbaru City. The research method used is secondary data analysis from the realization data of local taxes and PAD from 2018 to 2022 obtained from the Pekanbaru City Revenue Agency. The data is then analyzed using descriptive statistical techniques to identify trends in the contribution of local taxes to PAD and the level of fiscal independence of the region during this period. The analysis results show that the contribution of local taxes to PAD in Pekanbaru City ranges from 80% to 93% during this period, with an increasing trend every year. However, fiscal independence of the region is still in the category of "Towards Fiscal Independence," with PAD contributions ranging from 25% to 33% of the total Regional Revenue in the Regional Budget. The study concludes that although local taxes have become the main backbone for PAD in Pekanbaru, fiscal independence of the region needs to be strengthened with measures such as re-registering taxpayers and improving the efficiency of local tax management.
Co-Authors Bahrullah Akbar Meltarini Meltarini, Meltarini Sinurat, Marja