Analysis Of Local Tax To Local Own-Revenue In Gunungkidul Regency (2013–2023)

Saffa Ayu Fatikha, Abdul Aziz Ahmad, Kikin Windhani, Prihono Prihono

Abstract


This study aims to (1) analyze the level of contribution of local tax revenue to Local Own-Revenue (PAD) of Gunungkidul Regency in 2013-2023, (2) analyze the level of effectiveness of local tax revenue to local revenue (PAD) of Gunungkidul Regency in 2013-2023, and (3) analyze the level of efficiency of local tax revenue to local revenue (PAD) of Gunungkidul Regency in 2013-2023. This type of research is descriptive with a quantitative approach, using data on the realization of the Gunungkidul Regency APBD in 2013-2023. The results of data analysis show that (1) the contribution of local taxes to PAD meets the medium criteria, with an average value of 21.33%. (2) Gunungkidul Regency showed effective local tax collection in the 2013-2023 period, with an average effectiveness of 121.08%. (3) With very efficient criteria, the average efficiency level of local taxes during the 2013-2023 period reached 24.43%.

Keywords : Regional tax, Local Own-Source Revenue, Contribution, Effectiveness, Efficiency


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