Abstract
The source of regional revenue is aimed at financing governance and development and to improve the welfare and prosperity of the community. The purpose of this study is to examine the contribution and the rate of growth of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate Regional Original Revenues to Regional Original Income in West Kutai Regency. Following the problems and objectives that have been formulated, the research approach is quantitative. In this study, secondary data based data sources during 2014-2018 were obtained from the Regional Revenue Service and the Central Statistics Agency of West Kutai Regency. To analyze the data, a contribution analysis, growth rate, and Klassen Typology analysis tool for each type of Regional Original Income is used against the overall total. Based on its contribution, Other Legitimate Regional Original Revenues are revenues with the highest contribution to the total of Regional Original Income. From the growth rate, the Regional Tax is the source of revenue of the Regional Original Income with the highest growth rate. Finally, the Klassen Typology analysis shows that Other Legitimate Regional Revenues can provide opportunities for an increase in the total Regional Original Income.
Highlights
Revenues have an important role in development, especially for developing countries like Indonesia
There has been a change in the policy on regional government regulation, namely the issuance at Law of the Republic of Indonesia No 28 concerning Regional Taxes and Regional Levies, it is necessary to harmonize with the changes in the policy of local taxes and levies as a basis for local governments in exploring the potential of local revenue, especially PAD, this is because PAD is a financial source that is managed and managed local government by utilizing the potential that exists in the area so that it can provide opportunities for local governments to realize better governance and service to the community
That in the framework of local government to make efforts to increase PAD, it does not mean that the region must seek and make new regional taxes and levies, but rather try to utilize local tax revenues and levies optimally and reduce leakage of local tax revenues according to the authority given (Kuncoro, 2004; Darma, 2019)
Summary
Revenues (such as taxes) have an important role in development, especially for developing countries like Indonesia. Local Own Revenue (PAD) has an important role in supporting the financial resources of a local government because it involves the independence of the region in financing government and development activities and providing services to the community that has contributed to the PAD (Saragih, 2013). There has been a change in the policy on regional government regulation, namely the issuance at Law of the Republic of Indonesia No 28 concerning Regional Taxes and Regional Levies, it is necessary to harmonize with the changes in the policy of local taxes and levies as a basis for local governments in exploring the potential of local revenue, especially PAD, this is because PAD is a financial source that is managed and managed local government by utilizing the potential that exists in the area so that it can provide opportunities for local governments to realize better governance and service to the community.
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