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All Journal Jurnal Ilmiah Manajemen Kesatuan
Maria Lea Frensy Bakarbessy
STIA Pembangunan Palu, Indonesia
Economics, Econometrics & Finance Social Sciences

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Evaluation of Mining Sector Tax Collection Performance from the Perspective of Regional Fiscal Management M. Rudin; Maria Lea Frensy Bakarbessy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 3 (2025): JIMKES Edisi Mei 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i3.3208

Abstract

Local revenue is a primary source of funding for development at the local level, one of which is through the collection of Non-Metallic Mineral and Rock (Mineral Bukan Logam dan Batuan/MBLB) taxes. This study aims to analyze the effectiveness of the collection of Group C MBLB taxes in Palu City and to identify the supporting and inhibiting factors in the tax collection process. The research method used is a quantitative study with a descriptive-analytic approach, utilizing secondary data from the Regional Revenue Agency of Palu City and limited interviews with relevant staff. Data analysis focuses on calculating the effectiveness level of tax collection and evaluating the factors that influence target achievement. The results show that the effectiveness of Group C MBLB tax collection in Palu City during the period 2019 to 2022 was categorized as highly effective, but it declined to a less effective category in 2023. Key supporting factors include a strong legal basis, investment growth, adequate supporting facilities, and an integrated online payment system. On the other hand, limitations in human resources, lack of taxpayer understanding of online payment procedures, inaccurate taxpayer data, and complex bureaucracy are significant obstacles.
Assessing the Effectiveness of Goods and Service Tax Collection in Palu’s Food and Beverage Sector Rudin M.; Maria Lea Frensy Bakarbessy
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 4 (2025): JIMKES Edisi Juli 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i4.3561

Abstract

Regional revenue from Certain Goods and Services Tax (PBJT) plays a crucial role in supporting development financing, particularly in productive sectors such as food and beverages. This study aims to examine and analyze the effectiveness of PBJT collection in the food and beverage sector in Palu City. A quantitative research approach was used, relying on secondary data from 2020 to 2024, including annual PBJT revenue targets and actual realization figures specifically for the food and beverage industry. This analysis revealed three main findings. First, PBJT collection was categorized as very effective in 2020, 2021, and 2022, but became ineffective in 2023 and 2024. Second, the effectiveness of tax collection in the early years was supported by a conducive investment climate in Palu City, which helped increase regional revenue, particularly from the food and beverage sector. Third, the main obstacles to effective tax collection include the limited number and capacity of human resources in the regional tax authority, as well as low public awareness and use of the PBJT online payment system. These findings indicate the need to improve administrative capacity and digital literacy to improve tax compliance and regional revenue performance in the future.
Co-Authors M. Rudin Rudin M.