Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

EFFECTIVENESS AND CONTRIBUTION ANALYSIS OF LOCAL TAXES AND RETRIBUTIONS TO REGIONAL OWN-SOURCE REVENUE

Suci Nasehati Sunaningsih1 (Unknown)
Risma Wira Bharata (Unknown)
Agustina Prativi Nugraheni (Unknown)



Article Info

Publish Date
29 Dec 2021

Abstract

Regional Own Source Revenue (PAD) is the regional government's principal source ofcapital, used to fund all expenditures and reduce reliance on payments from the federaland provincial governments. The size of the natural and tourism potential controlled bythe Government of Magelang Regency should significantly contribute to the PAD ofMagelang Regency, but it does not do so in practice. The purpose of this study is toassess the effectiveness and contribution of PAD sources in Magelang Regency,specifically local taxes and retributions on PAD. Secondary data in the form of a BudgetRealization Report (LRA) for the period 2016-2020 was utilised. The effectivenessanalysis revealed that the Government of Magelang Regency can collect local taxes veryefficiently for 5 (five) years in a row, with an annual effectiveness ratio exceeding 100%.Local retribution, on the other hand, has not been properly implemented, as evidenced bythe effectiveness ratio of local retribution, which varies year to year and is included inthe Less Effective group. Local taxes contribute enough to PAD, according tocontribution analysis, with an average contribution ratio of 34% in the Fairly Goodcategory. The contribution of local retributions to PAD, on the other hand, is included inthe Very Poor category, with an average contribution ratio of roughly 6% every year

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Journal Info

Abbrev

fairvalue

Publisher

Subject

Economics, Econometrics & Finance

Description

The Aim of this Fair Value : jurnal Ilmiah Akuntansi dan Keuangan is the media for scientific studies resulting from research, thoughts and critical-analysis studies on accounting, financial, Cooperative and SMEs issues in Indonesia and southeast asia especially and also in the world. The intended ...