Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal Publicuho
Samiun
Universitas Terbuka
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
STRATEGI BADAN PENDAPATAN DAERAH KABUPATEN BUTON TENGAH DALAM UPAYA PENINGKATAN PENDAPATAN DAERAH Samiun; Muh. Amir; Dwi Putranto Riau
Journal Publicuho Vol. 7 No. 4 (2024): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i4.581

Abstract

This study aims to analyze the Regional Revenue Agency (BAPENDA) planning strategies of Buton Tengah Regency in increasing regional income. Using a qualitative approach, the study involved 20 respondents selected through a PSS (5:1) mechanism and 5 informants chosen purposively. Data collection was conducted through a series of in-depth interviews to evaluate organizational performance based on five key dimensions: productive efficiency, service standards, responsiveness, compliance level, and management transparency. Data analysis employed the interactive approach developed by Milles and Huberman. The findings indicate that the performance of BAPENDA Buton Tengah is rated as "satisfactory" when assessed across these five dimensions. To enhance regional revenue, BAPENDA implements tax planning strategies to maintain tax burdens at an optimal level, allowing companies or individuals to meet tax obligations while maximizing financial benefits or efficiency. Generally, the ideal tax planning percentage for Buton Tengah is measured by Tax Revenue Efficiency (a minimum of 20%-25% of total PAD) and a balanced Tax Ratio in the range of approximately 10%-15%, depending on the main economic sectors of Buton Tengah.
Co-Authors Dwi Putranto Riau Muh. Amir