Strategies of Regional Levies of the Agriculture and Plantation Office  of Central Java Province

Diah Setyorini Gunawan; Icuk Rangga Bawono

doi:10.32424/1.erjpe.2023.18.1.3371

Strategies of Regional Levies of the Agriculture and Plantation Office of Central Java Province

Diah Setyorini Gunawan, Icuk Rangga Bawono

Abstract

The management of regional levies at the Regional Apparatus Organizations needs to be done optimally, including in this case the management of regional levies at the Agriculture and Plantation Office of Central Java Province. In this regard, it is necessary to prepare a Local Own-Source Revenue strategies from the regional levies sector. The preparation of the strategies based on the results of the identification of strengths, weaknesses, opportunities, and threats in terms of collecting regional levies. This study used primary data and secondary data. Primary data include the interviews results with key informants regarding the strengths, weaknesses, opportunities, and threats in terms of collecting regional levies while secondary data include data on regional levies and references related to the Agriculture and Plantation Office of Central Java Province. This study used SWOT analysis. From this study, it can be identified the strengths, weaknesses, opportunities, and threats in terms of collecting regional levies and the strategies for the regional levies at the Agriculture and Plantation Office of Central Java Province

Keywords: Strategies, Local Own-Source Revenue, Regional Levies.

Full Text:

1-11 PDF

References

Amri, K., Masbar, R., & Hasdi, A. (2019). Is There a Causality Relationship between Local Tax Revenue and Regional Economic Growth? A Panel Data Evidence from Indonesia. Regional Science Inquiry Vol. 11, No. 1, 73-84.

Arintoko, & Bawono, I. R. (2021). The Optimization of Local Tax Revenus for Local Government Within the Framework of Regional Autonomy. Public Policy and Administration Vol. 2, No. 2, 176-188.

Asatryan, Z., Baskaran , T., & Heinemann, F. (2017). The Effect of Direct Democracy on the Level and Structure of Local Taxes. Regional Science and Urban Economics Vol. 65, 38-55.

Badan Pusat Statistik Provinsi Jawa Tengah. (2022). Provinsi Jawa Tengah Dalam Angka 2022. Semarang: Badan Pusat Statistik Provinsi Jawa Tengah.

Baskaran, T., Brender, A., Blesse, S., & Reingewert, Y. (2016). Revenue Decentralization, Central Oversight and the Political Budget Cycle: Evidence from Israel. European Journal of Political Economy Vol. 42, 1-16.

Bekoe, W., Danquah, M., & Senahey, S. K. (2016). Tax Reforms and Revenue Mobilization in Ghana. Journal of Economic Studies Vol. 43, No. 4, 522-534.

Belmonte-Martin, I., Ortiz, L., & Polo, C. (2021). Local Tax Management in Spain: A Study of the Conditional Efficiency of Provincial Tax Agencies. Socio-Economic Planning Sciences Vol. 78, 1-12.

Benzaghta, M. A., Elwalda, A., & Mousa, M. M. (2021). SWOT Analysis Applications: An Integrative Literature Review. Journal of Global Business Insights Vol. 6 No. 1, 55-73.

Bogacki, S., & Martyniuk, V. (2022). Selected Tax Problems of Administrative Enforcement of Taxes and Local Fees. Teka Commission of Legal Sciences Vol. 15, No. 1, 15-27.

Brajnik, I. B., Prebilic, V., & Kronegger, L. (2022). Explaining Strategies in Setting Own Local Taxes in Slovenia. Lex Localis: Journal of Local Self-Government Vol. 20, No. 1, 239-257.

Chirico, M., Inman, R. P., Loeffler, C., MacDonald, J., & Sieg, H. (2016). An Experimental Evaluation of Notification Strategies to Increase Property Tax Compliance: Free-Riding in the City of Brotherly Love. Tax Policy and the Economy Vol. 30, No. 1, 129-161.

David, F. R., Creek, S. A., & David, F. R. (2019). What is the Key to Effective SWOT Analysis, Including AQCD Factors. S.A.M Advanced Management Journal Vol. 84, No. 1, 25-32.

David, M. E., David, F. R., & David, F. R. (2017). The Quantitative Strategic Planning Matrix: A New Marketing Tool. Journal of Strategic Marketing Vol. 25, No. 4, 342-352.

Dinas Pertanian dan Perkebunan Jawa Tengah. (2019). Rencana Strategis Tahun 2018-2023. Semarang: Dinas Pertanian dan Perkebunan Provinsi Jawa Tengah.

Direktorat Jenderal Perimbangan Keuangan. (2021). Modul Penggalian Potensi Pajak Daerah dan Retribusi Daerah: Peningkatan Kapasitas Pengelola Keuangan Daerah Bimtek 2021. Jakarta: Kementerian Keuangan Republik Indonesia.

Etel, L. (2019). How to Reduce Costs of Local Tax Collection. Financial Law Review No. 15, Vol. 3, 75-85.

Fahriza, Y. N., Lubis, F. R., & Az Zakiyyah, N. A. (2022). Analysis of Factors Affecting Regional Original Revenue in Nusa Tenggara Timur (2015-2020). EKO-REGIONAL Vol. 17, No. 2, 108-118.

Glushchenko, J., & Kozhalina, N. (2019). Development Trends of Local Taxes in the System of Local Budgets in Ukraine. Public and Municipal Finance Vol. 8, No. 1, 104-111.

Gnangnon, S. K., & Brun, J.-F. (2019). Trade Openness, Tax Reform and Tax Revenue in Developing Countries. The World Economy Vol. 42, No. 12, 3515-3536.

Hanlon, M., Hoopes, J. L., & Slemrod, J. (2019). Tax Reform Made Me Do It! Tax Policy and the Economy Vol. 33, 33-80.

Haribowo, K. (2019). Does Fiscal Decentralization in Indonesia have Asymmetrical Information? Principal-Agent Model, Primal-Dual, and a Neural Network Analysis. EKO-REGIONAL Vol. 14, No. 1, 24-35.

Holbrook, T. M., & Heideman, A. J. (2021). Straight to the (Revenue) Source: Contextual and Individual-Level Determinants of Attitudes Toward Local Taxes. American Politics Research Vol. 50, Issue 2, 157-172.

Icton, M., & Mescall, D. (2021). Policy Forum: Establishing an Urban Reserve-Property Tax Challenges and Opportunities. Canadian Tax Journal Vol. 69, No. 3, 835-855.

Kotarba, B., & Anna, K. (2014). Financial Independence of Local Government Units in Poland. Journal of Universal Excellence Vol. 3, No. 4, 18-35.

Liswatin. (2022). Inovasi Pengelolaan Pajak dan Retribusi Daerah dalam Peningkatan Pendapatan Asli Daerah di Kabupaten Konawe. Sibatik Journal: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, dan Pendidikan Vol. 1, No. 3, 83-96.

Liu, Z., Wu, H., & Wu, J. (2019). Location-Based Tax Incentives and Entrepreneurial Activities: Evidence from Western Regional Development Strategy in China. Small Business Economics Vol. 52, 729-742.

Martini, R., Pambudi, S. B., & Mubarok, H. (2019). Analisis Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah Kota Palembang. Publikasi Penelitian Terapan dan Kebijakan Vol. 2, No. 1, 90-95.

Martyniuk, V., & Wolowiec, T. (2022). Local Tax Strategy and Its Components and the Formation of Investment Competitiveness of the Municipality. Biuletyn Stowarzyszenia Absolwentów i Przyjaciół Wydziału Prawa Katolickiego Vol. 19, No. 2, 239-257.

Nusa, Y., & Panggalo, L. (2022). Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Provinsi Papua Periode 2014-2021. Financial and Tax Vol. 2, No. 2, 145-158.

Rosmery, E. (2013). Desentralisasi Fiskal. Sumedang: ALQAPRINT JATINANGOR.

Saputra, B., Amzar, Y. V., & Purwaka. (2015). Analisis Pengaruh Kemandirian Keuangan Daerah Terhadap Pertumbuhan Ekonomi Kabupaten dan Kota di Provinsi Jambi. EKO-REGIONAL Vol. 10, No. 2, 145-151.

Sari, P., Garvera, R., & Sihabudin, A. A. (2018). What is the Contribution of Local Original Revenue to Regional Financial Independent? Journal of Public Administration Studies Vol. 3, No. 2, 78-81.

Shapovalov, Y. (2022). The Role of Local Taxes and Fees in the Conditions of Decentralization. Innovative Economy No. 1, 180-187.

DOI: https://doi.org/10.32424/1.erjpe.2023.18.1.3371