Journal of Creative Power and Ambition (JCPA)
Vol. 4 No. 01 (2026): Journal of Creative Power and Ambition (JCPA)

Local Tax Implementation and Collection Effectiveness on Regional Revenue in East Manggarai

Waldoanus Jo (Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, Indonesia)
Aloisius Hama (Sekolah Tinggi Ilmu Ekonomi YAPAN, Surabaya, Indonesia)



Article Info

Publish Date
15 Jun 2026

Abstract

In the context of a people-centered economy, the agrarian sector plays a strategic role in contributing to state revenue through the self-assessment system, which gives full trust to taxpayers to calculate and report their obligations. This study examined the effect of local tax implementation and tax collection effectiveness on Regional Original Revenue in East Manggarai Regency. A quantitative approach with multiple linear regression analysis was applied to evaluate the relationship between variables. Data were obtained from financial reports and questionnaires distributed to tax officers. The results showed that local tax implementation had a positive and significant effect on regional revenue. Tax collection effectiveness also contributed significantly to increasing revenue realization. Simultaneously, both variables strengthened regional fiscal capacity, with a coefficient of determination of 64.2 percent. These findings indicated that improving administrative systems and optimizing tax collection performance played an important role in increasing regional financial independence. The study also suggested that strengthening digital taxation systems and improving taxpayer compliance could increase revenue sustainability in the future.

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Journal Info

Abbrev

jcpa

Publisher

Subject

Economics, Econometrics & Finance

Description

Journal of Creative Power and Ambition (JCPA) (E-ISSN 3031-4054) is a blind peer-reviewed journal published by Edujavare Publishing, Indonesia. This journal publishes research articles, conceptual articles, field study reports and book reviews on all scopes of Business Innovation and Creation, ...