ANALISIS EFEKTIVITAS, EFISIENSI SERTA KONTRIBUSI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN MAGETAN TAHUN 2020-2024

Regional Original Income (PAD) is all regional income obtained from sources within its own region originating from Regional Taxes, Regional Levies, Management of Separated Assets, Other Legitimate Income. This study aims to determine the level of effectiveness of Regional Tax receipts, determine the level of efficiency in Regional Tax collection and to determine how much contribution Regional Taxes can contribute to the Regional Original Income of Magetan Regency in 2020-2024. This study uses a descriptive analysis method, namely a discussion method that describes, describes, compares, and explains data or conditions studied so that relevant conclusions can be drawn and uses a descriptive method with a qualitative approach. The data used are secondary data in the form of the Report on Targets and Realization of Regional Taxes and Regional Original Income of Magetan Regency in 2020-2024 obtained from the Regional Financial and Asset Management Agency (BPPKAD) of Magetan Regency.
The results of this study indicate that the average level of effectiveness of regional tax revenue in Magetan Regency is 123.14%, which is in the very effective category. This indicates that in 2020-2025 Magetan Regency was able to optimally manage regional taxes with a consistent increase in tax revenue every year. The average level of efficiency of regional tax revenue in Magetan Regency in 2020-2024 was 1.73%, which is in the very efficient category. This indicates that the use of optimal and efficient collection costs by the regional government every year. The average level of regional tax contribution to regional original revenue in Magetan Regency in 2020-2024 was 27.40%, which is in the moderate category. This indicates that in 2020-2024, PAD was not significantly influenced by regional taxes, still largely obtained from regional levies, the results of the management of separated regional assets, and other legitimate PAD.

Keywords: Effectiveness, Efficiency, Contribution, Regional Tax, Local Original Income