Jurnal Scientia
Vol. 12 No. 04 (2023): Education, Sosial science and Planning technique, 2023, Edition September-Nov

ANALYSIS OF THE EFFECTIVENESS OF LOCAL TAXES AND REGIONAL LEVIES ON THE ORIGINAL LOCAL GOVERNMENT REVENUE OF BEKASI

Hartanti Hartanti (Universitas Bina Sarana Informatika)
Eka Dyah Setyaningsih (Universitas Bina Sarana Informatika)
Ratiyah Ratiyah (Universitas Bina Sarana Informatika)
Juwita Afriliyanah (Universitas Bina Sarana Informatika)



Article Info

Publish Date
28 Nov 2023

Abstract

Regional Governments finance routine expenses and other expenses budgeted in the APBD. One source of revenue in the APBD comes from Regional Original Income. Regional Taxes and Regional Levies are sources of Original Regional Income. This research aims to analyze the effectiveness and contribution of regional taxes and levies to the local revenue of the city of Bekasi for the 2018-2021 period. The analysis method uses qualitative descriptive methods, and data collection methods use observation, interviews, documentation/library study methods—data obtained from the Bekasi city regional government. The research results show that the effectiveness of regional tax revenues in 2018-2021 is, on average, practical and quite effective and has an outstanding contribution. This is because the policies and services implemented by the Bekasi city government effectively increase taxpayer compliance. Meanwhile, the effectiveness of regional levies in 2018-2021 is fluctuating, while the contribution is still felt insufficient, so an effective strategy is needed to increase the effectiveness and contribution of regional levies.

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Journal Info

Abbrev

pendidikan

Publisher

Subject

Education Mathematics

Description

Scientific Journal is a publication by Sean Institute, which is devoted to the field of education with the topic of Learning Effectiveness studies, Analysis of Learning Influences, Application of Learning Models and the development of instructional media; we also invite the teachers, researchers, ...