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ABSTRACT:

This study examines the efficiency of regional taxes and retribution in improving DKI Jakarta Province's Original Regional Revenue (PAD). This study focuses at the acceptability of regional taxes and municipal levies from fiscal year 2020 to 2023, with an emphasis on the consistent rise of both tax revenue collections. It is clear that the DKI Jakarta Regional Government is maximizing the potential of local taxes and regional levies through policies and regulations, resulting in a large rise in local tax income. This study underlines that the annual rise in local tax revenues and regional retribution should not be the primary indicator of success in realizing its full potential. The impact of regional taxes and local levies is used to assess how well achievement objectives will be accomplished, with a larger percentage signifying better effectiveness. This study discovered that regional taxes are highly effective in meeting local governments' revenue projections, with an efficacy rate ranging from 88.27% to 101.2%. However, the efficacy of municipal levies remains low, ranging from 46.72% to 105.96%. Local taxes contribute greatly to regional original revenue, which has been categorized as exceptional. However, this is not accompanied by local levies, which make up very little of regional original income. To enhance local revenues, it is preferable to focus on expanding the coverage of local tax items rather than establishing unduly ambitious goals, since maximizing the potential of local taxes is critical for increasing the DKI Jakarta Province's original revenue.

KEYWORDS:

Regional Tax, Regional Levies, Original Regional Revenue, DKI Jakarta Province.

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