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All Journal Journal of Administrative and Sosial Science (JASS)
Ruland Paskah Rumasew
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Analisis Pengelolaan Pajak Daerah dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Supiori Irsat, Irsat; Haz, Musdalifah; Ruland Paskah Rumasew
JOURNAL OF ADMINISTRATIVE AND SOCIAL SCIENCE Vol. 6 No. 1 (2025): Journal of Administrative and Social Science
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jass.v6i1.2102

Abstract

Local taxes are one of the main components of PAD which have a strategic role in realizing fiscal independence and supporting regional development. This study aims to analyze tax management in an effort to increase Local Original Income in Supiori Regency. The study was conducted at the Regional Revenue Agency of Supiori Regency, related to the management of local taxes in Supiori Regency. The type of research that will be used in this study is a qualitative descriptive research type. Data collection techniques are carried out through observation, interviews, and documentation studies. The results of the study indicate that the main challenges in managing local taxes in Supiori Regency include low taxpayer awareness, minimal socialization, the absence of supporting regulations, technical obstacles in the field during collection, and limited budget support.
Co-Authors Haz, Musdalifah Irsat, Irsat