Analysis of the Effectiveness of Regional Levy Collection on the Improvement of Regional Own-Source Revenue (PAD) in Teluk Bintuni Regency

Sartika Abd Jalil; Sulaiha Nor Islamy

doi:10.63922/ijebir.v5i04.4153

Sartika Abd Jalil Program Studi S1 Manajemen, Fakultas Sosial, Universitas Muhammadiyah Teluk Bintuni, Indonesia
Sulaiha Nor Islamy Program Studi S1 Manajemen, Fakultas Sosial, Universitas Muhammadiyah Teluk Bintuni, Indonesia

DOI: https://doi.org/10.63922/ijebir.v5i04.4153

Keywords: Effectiveness, regional levy, contribution

Abstract

This study analyzes the effectiveness of regional levy collection and its contribution to Regional Own-Source Revenue (PAD) in Teluk Bintuni Regency for 2022–2025, using a mixed-methods approach combining effectiveness and contribution ratio analysis with qualitative field data. Results show an average levy effectiveness rate of 147.93% ("very effective"), though with notable fluctuation—particularly in 2024 (62.11%), attributed to disproportionate target-setting. Levy contribution to PAD rose sharply from 1.48% (2022) to 79.62% (2025), though the 2025 spike primarily reflects a decline in total PAD rather than genuine performance gains. Regional taxes remained the dominant PAD component, averaging 63.02% annually. The study concludes that optimizing levy revenue requires realistic target-setting, intensified collection, expanded levy objects, and proportional PAD diversification, in line with Law No. 1 of 2022.

References

Apriliani, D., & Hasanah, N. (2020). Analisis Kontribusi dan Efektivitas Retribusi Daerah terhadap Pendapatan Asli Daerah Kabupaten Bogor. Jurnal Akuntansi dan Keuangan Daerah, 15(1), 45–58.
Bastian, I. (2010). Akuntansi Sektor Publik: Suatu Pengantar (3rd ed.). Jakarta: Erlangga.
Bird, R. M., & Zolt, E. M. (2005). Redistribution via Taxation: The Limited Role of the Personal Income Tax in Developing Countries. UCLA Law Review, 52(6), 1627–1695.
Darise, N. (2009). Pengelolaan Keuangan Daerah. Jakarta: PT Indeks.
Halim, A. (2016). Manajemen Keuangan Daerah: Pengelolaan Keuangan Daerah (4th ed.). Yogyakarta: UPP STIM YKPN.
Kaho, J. R. (2010). Prospek Otonomi Daerah di Negara Republik Indonesia (New ed.). Jakarta: PT Raja Grafindo Persada.
Mahmudi. (2016). Analisis Laporan Keuangan Pemerintah Daerah (3rd ed.). Yogyakarta: UPP STIM YKPN.
Mahmudi. (2019). Manajemen Kinerja Sektor Publik (3rd ed.). Yogyakarta: UPP STIM YKPN.
Mardiasmo. (2018). Akuntansi Sektor Publik (Latest ed.). Yogyakarta: Penerbit Andi.
Pratiwi, R., & Sudarno. (2019). Analisis Efektivitas dan Kontribusi Retribusi Daerah terhadap PAD Kabupaten Semarang. Diponegoro Journal of Accounting, 8(3), 1–12.
Senge, P. M. (1990). The Fifth Discipline: The Art and Practice of the Learning Organization. New York: Doubleday Currency.
Law Number 1 of 2022 on Fiscal Relations between the Central Government and Regional Governments. State Gazette of the Republic of Indonesia Year 2022 Number 4.
Wulandari, S. (2021). Analisis Efektivitas dan Kontribusi Penerimaan Retribusi Daerah terhadap PAD Kota Manado. Jurnal Riset Akuntansi dan Auditing "GOODWILL", 12(1), 89–101.