Abstract
This research was conducted to determine the strategy for increasing local taxes implemented by the Regional Revenue Agency of Timor Tengah Utara Regency. The results of this research show that the regional taxes of North Central Timor Regency have not been running optimally because of the 9 (nine) types of taxes not all of them have contributed to the Regional Original Income. A strategy for increasing local taxes through intensification and extensification is needed. Intensification includes 1) aspects of institutional arrangement, 2) aspects of management which include processing regional tax data, determining regional tax data as well as collecting and collecting local taxes. 3) personnel aspects. while the extensification aspect is related to data collection and verification as well as socialization of local taxes. Furthermore, the ratio of the contribution of local taxes to the regional revenue of North Central Timor Regency is still insufficient, the local taxes that contribute the most to local revenue are street lighting taxes while the least contributed taxes are groundwater taxes. In the implementation of regional taxes, there are several supporting factors in the form of the availability of adequate facilities and infrastructure, adequate budget and cooperation with State-Owned Enterprises (BUMN) and Regional-Owned Enterprises (BUMD), while the inhibiting factor is the low awareness of taxpayers, unscrupulous officials. dishonest and not yet integrated local tax information system with regional income.
Highlights
Law Number 23 of 2014 concerning Regional Government gave birth to a new government management concept in the regions, namely regional autonomy, regional autonomy is a momentum for regions to manage their own resources in the form of natural resources and human resources in order to create a prosperous society
Revenue received from the North Central Timor Regency in the 2018 and 2109 Fiscal Years did not experience significant changes, the realization of regional income originating from regional original revenue in the 2019 Fiscal Year increased by 10.34% from the 2018 Fiscal Year, the balance of funds income in the 2019 Fiscal Year decreased by 3.08% from Fiscal Year 2018 and Other Legitimate Regional Income decreased by 0.82% from Fiscal Year 2018
As a result of not achieving the predetermined regional tax targets, the regional tax receivables are increasing, according to Regional Regulation Number 5 of 2011 concerning Regional Taxes in North Central Timor Regency, Regional Tax Receivables are the amount of money that must be paid to the Regional Government and or the rights of the Regional Government can be valued in cash as a result of non-payment of local taxes listed in the Tax Returns Payable (SPPT), Regional Tax Determinations (SKPD), Regional Tax Bills (STPD)
Summary
Law Number 23 of 2014 concerning Regional Government gave birth to a new government management concept in the regions, namely regional autonomy, regional autonomy is a momentum for regions to manage their own resources in the form of natural resources and human resources in order to create a prosperous society. Regional revenue is the right of the Regional Government which is recognized as an addition to net asset value in the period of the fiscal year concerned This right includes all receipts of money through the regional general cash account, which adds to the equity of the fund and does not need to be paid back by the regions. As a result of not achieving the predetermined regional tax targets, the regional tax receivables are increasing, according to Regional Regulation Number 5 of 2011 concerning Regional Taxes in North Central Timor Regency, Regional Tax Receivables are the amount of money that must be paid to the Regional Government and or the rights of the Regional Government can be valued in cash as a result of non-payment of local taxes listed in the Tax Returns Payable (SPPT), Regional Tax Determinations (SKPD), Regional Tax Bills (STPD).
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