ANALISIS EFISIENSI, EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH SERTA RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH (STUDI KASUS PADA KABUPATEN PONOROGO TAHUN 2020-2024)

This study aims to analyze the efficiency, effectiveness, and contribution of regional taxes and regional levies to the locally generated revenue in Ponorogo Regency. The data used in this study are secondary data, in the form of the Budget Realization Report (LRAPBD) of Ponorogo Regency from 2020 to 2024. The data analysis method employed is a descriptive quantitative approach using efficiency analysis, effectiveness analysis, and contribution analysis.
The results show that the efficiency of regional taxes in Ponorogo Regency during 2020–2024 is categorized as highly efficient, with an average efficiency rate of 4.24%. The efficiency of regional levies during the same period is also highly efficient, with an average rate of 2.95%. The effectiveness analysis indicates that regional taxes are highly effective, with an average effectiveness of 113.20%, while regional levies are considered effective with an average of 99.91%. The contribution of regional taxes to locally generated revenue is classified as fairly good, with an average contribution of 32.28%. Meanwhile, the contribution of regional levies is categorized as low, with an average contribution of 15.80%.