Analysis of Local Tax Efforts in Supporting Increasing Ponorogo Regency’s Original Local Government Revenue

Hartono, Arif and Alvionita, Yeni Analysis of Local Tax Efforts in Supporting Increasing Ponorogo Regency’s Original Local Government Revenue. Ekuilibrium: Jurnal Ilmiah Bidang Ilmu Ekonomi, 16 (2). pp. 164-175. ISSN 2528-7672

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Abstract

This research was conducted at the Agency for Revenue, Financial
Management, and Regional Assets of Ponorogo Regency, which aims to
make an analysis of local tax efforts (tax effort) in supporting the
increase in Ponorogo Regency's Original Local Government Revenue.
This study uses analysis methods of local tax elasticity, analysis of local
tax contributions, analysis of local tax effectiveness, and analysis of
local tax efforts. The final results of this study showed that the average
elasticity of local taxes during 2014-2020 is 2.30, meaning that the
elasticity of local taxes in Ponorogo Regency falls within the elastic
criteria. This shows the elasticity relationship between the growth rate
of local taxes and the growth of GDP towards Local Revenue. The
average rate of local tax contributions during 2013-2020 was 26.91%
with moderate criteria. This means that local tax receipts during 2013-
2020 are not the largest source of Local Revenue, as it only provides
income to Local Revenue of 26.91% on average during the research
year. The average rate of effectiveness of local taxes during 2013-2020
was 116.84% with very effective criteria. This means that local tax
receipts during 2013-2020 illustrate the ability of local governments in
realizing local revenues with targets set based on the potential of the
regional rill. The average tax effort for 7 years (2014-2020) is 1.89%.
This shows that the level of local tax efforts in Ponorogo regency has
decreased over the last 7 years. The decrease in the level of tax effort
occurs due to the decrease in GDP. Based on the results of the analysis,
the Regional Government of Ponorogo Regency through the Original
Local Government Revenue, Financial and Asset Management Agency
can continue to improve the local tax collection mechanism because it is
proven to be able to provide a large contribution to Original Local
Government Revenue.

Item Type:	Article
Uncontrolled Keywords:	Elasticity Contribution Effectiveness Tax Effort Local Tax Local Revenue
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economic History and Conditions
Divisions:	Faculty of Economic
Depositing User:	Library Umpo
Date Deposited:	31 Dec 2021 07:12
Last Modified:	16 Mar 2022 04:36
URI:	https://eprints.umpo.ac.id/id/eprint/8590

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