ANALYSIS OF THE EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES AS A SOURCE OF LOCAL REVENUE

Abstract

After the enactment of Law No. 32/2004 on Local Government, local governments have the authority to regulate and manage their own government affairs. The Banyumas Regency government is one example that has the authority to manage revenue from local taxes as a source of PAD. To evaluate the success of PAD revenue, it is important to measure its effectiveness and contribution. This research uses a quantitative descriptive approach. The location of this research is in the Banyumas Regency Government, using secondary data obtained from BPK RI Representative of Central Java Province in 2017-2022. The data collection method used is the documentation method by examining archives and documents in related agencies. The results showed that the highest local tax contribution ratio analysis occurred in 2019 at 33.21% with a fairly good category assessment, while the lowest contribution occurred in 2021 at 29.20% with a moderate category assessment. The highest local tax effectiveness occurred in 2017 at 120% with a very effective category assessment, while the lowest effectiveness in the 2017-2022 period occurred in 2022 at 86% with a sufficient category assessment.