GoodWill Journal of Economics, Management, and Accounting
Vol. 2 No. 1 (2022): April 2022

The Role of Regional Taxes and Regional Levies on Original Regional Income (PAD) in Majene Regency

Aldi (Unknown)



Article Info

Publish Date
24 Feb 2024

Abstract

This study investigates the role of local taxes and regional levies in Majene Regency's local revenue. Utilizing qualitative methods, including literature study, observation, interview, and documentation, the research aims to shed light on the effectiveness and stability of local revenue (PAD) influenced by local taxes and regional levies. The findings reveal that the optimization of local taxes and regional levies remains a challenge, leading to fluctuating local revenue in Majene Regency, particularly during certain periods such as holidays. Despite the broad authority granted to regional governments, effective management and utilization of local revenue sources are crucial for supporting regional autonomy and development. Through interviews and data analysis, it becomes evident that while regional levies contribute significantly to local revenue, there are obstacles in their management, including insufficient personnel and public awareness. Furthermore, challenges such as economic conditions and payment trends affect local tax revenue. The study concludes with recommendations for improving revenue management, including exploring tourism potential, enhancing taxpayer data collection, conducting further research on different tax types, and fostering public compliance with tax obligations. By addressing these recommendations, Majene Regency can enhance its local revenue and support regional development effectively.

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Journal Info

Abbrev

GoodWill

Publisher

Subject

Economics, Econometrics & Finance

Description

GoodWill Journal of Economics, Management, and Accounting, published by Amerta Institute, is a prestigious electronic academic publication dedicated to advancing research and knowledge in the fields of Economics, Management, and Accounting. It holds the Print Number International Standard Serial ...