HASANUDDIN JOURNAL OF BUSINESS STRATEGY
Vol 3 No 1 (2021): Hasanuddin Journal of Business Strategy

Effectiveness and Efficiency Analysis of Mucipal Tax Revenue and Its Contribution toward Locally Generated Revenue in Sidereng Rappang District

Sartina Sartina (West Makassar Primary Tax Office)
Sanusi Fattah (Economics and Business Faculty, Hasanuddin University)
Abdullah Sanusi (Economics and Business Faculty, Hasanuddin University)

Article Info

Publish Date
29 Jan 2021

Abstract

The purpose of this research is to analyze the effectiveness and efficiency of the municipal tax revenues and their contribution towards original local government revenue in Sidenreng Rappang district. The study applied the descriptive quantitative method. The data obtained from the municipal tax revenues district and the budget realization report of Sidenreng Rappang district from the period between 2014 and 2019. This research uses the method of effectiveness and efficiency ratio to calculate local tax, local tax realization, local tax fees, local tax target, and local tax contribution. The result in this research indicates that local tax revenues in Sidenreng Rappang district during the period of 2014 are already effective. The annual local tax revenues are very effective. Interestingly, the contribution of local taxes towards original local government revenue in Sidenreng Rappang district is found still very low.

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Journal Info
HASANUDDIN JOURNAL OF BUSINESS STRATEGY
Website

Abbrev

HJBS

Publisher

Universitas Hasanuddin

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

It is an open access online journal in the field of applied management and published four times in a year in February, May, July, and October. The journal is designed for professionals and researchers to convey their findings of business concepts, thoughts, and new strategies for business viability ...