EFFECTIVENESS AND CONTRIBUTION OF LOCAL TAXES TO REGIONAL ORIGINAL REVENUE IN PURWOREJO REGENCY

Abstract

This study aims to analyze the effectiveness and contribution of regional taxes as a whole and each type of regional tax in Purworejo Regency during the 2020-2024 period. This study uses a quantitative descriptive approach with secondary and primary data. The analysis conducted in this study is an analysis of regional tax effectiveness, regional tax contributions, contributions of regional tax types, analysis of obstacles or barriers to regional tax collection and factors that influence the effectiveness and contribution of regional taxes, as well as efforts that have been and can be made by the BPKPAD of Purworejo Regency to increase the effectiveness and contribution of regional taxes and PAD of Purworejo Regency. The results of the study indicate that: the level of regional tax effectiveness is in the Very Effective category, the level of regional tax contribution is in the Moderate category and the average level of contribution of each type of regional tax is in the Very Low category. Various obstacles such as suboptimal infrastructure development, invalid data, the absence of bailiffs, and difficulty in contacting taxpayers outside  the region, as well as impacting factors such as internal factors such as the quality of human resources, data quality, cross-OPD collaboration, public communication and external factors such as taxpayer behavior, economic conditions, weather conditions, statutory regulations. However, efforts have been made such as service infrastructure with easy payments, regular scheduling in the context of implementing regional tax supervision, installation of online transaction recording devices, and collection activities by opening payment counters and service counters. Therefore, efforts that can be undertaken by the Purworejo Regency BPKPAD, based on the SWOT analysis, include: optimizing the potential for infrastructure and tourism development, improving public education with the support of regional apparatus organizations (opd) and central policy, developing a technology-based tax collection system, digitizing and integrating taxpayer data, improving human resource capacity.