Analysis of the Effectiveness, Efficiency and Contribution of Regional Taxes to Regional Original Income in Sub-Regional Provincies Riau Period 2019-2023

Authors

  • Jhon Raphael Saragih Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi
  • Yusnaini Yusnaini Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi
  • Charlene Charlene Sekolah Tinggi Manajemen Bisnis Multi Sarana Manajemen Administrasi dan Rekayasa Teknologi

DOI:

https://doi.org/10.61132/digitalinnovation.v1i3.43

Keywords:

Effectiveness, Efficiency, Regional Tax Contribution, Original Regional Income

Abstract

The aim of this research is to analyze the level of effectiveness, efficiency and contribution of regional taxes to Original Regional Income in the sub-region of Riau province for the 2019-2023 period. The data collection technique used is secondary data in the form of financial reports for the 2019-2023 period at the financial djpk. The sample in this study was taken from financial reports registered on the website https://djpk.kemenkeu.go.id/portal/data/apbd. So the data obtained was 12 sub-regions x 5 years = 120 data. The data will be analyzed using quantitative methods. The research results show that the level of effectiveness in the sub-region of Riau province is classified as effective with a percentage of 93%. The level of efficiency in the sub-region of Riau province is classified as inefficient with a percentage of 102%. The level of regional tax contribution in the sub-region of Riau province is quite good with a percentage of 43%.

 

Downloads

Download data is not yet available.

References

Indonesian Ministry of Finance. (2017). Summary of Regional Revenue and Expenditure Budget. Directorate General of Financial Balance (DJPK) (Www.Djpk.Kemenkeu.Go.Id), 20, 20.

Kiki Kurnia Alamsyah. (2016). The influence of Return On Investment (ROI) profitability and Debt to Equity Ratio (DER) leverage on Cash Dividend Payments Dividend Payout Ratio (DPR) at PT. Telekomunikasi Indonesia Tbk for the period 2005-2014. (Doctoral Dissertation, UIN Sunan Gunung Djati Bandung Library)., 1–23.

Krisniawati, K. (2021). Analysis of Regional Government Financial Performance in Managing Regional Revenue and Expenditure Budgets in East Aceh Regency. Ihtiyath: Journal of Sharia Financial Management, 5(1), 1–13.https://doi.org/10.32505/ihtiyath.v5i1.2572

Meilani, H. (2017). Optimizing regional revenue policies. In Journal of Economics and Business.

Muttaqien, AI (2021). The influence of motivation and compensation on the performance of civil servants at the Cirebon district education office, thesis. Thesis.

Published

2024-07-20

How to Cite

Jhon Raphael Saragih, Yusnaini Yusnaini, & Charlene Charlene. (2024). Analysis of the Effectiveness, Efficiency and Contribution of Regional Taxes to Regional Original Income in Sub-Regional Provincies Riau Period 2019-2023. Digital Innovation : International Journal of Management, 1(3), 140–155. https://doi.org/10.61132/digitalinnovation.v1i3.43