Regional Retribution Revenue on Regional Original Income of Tana Toraja and North Toraja Regencies, Indonesia


Authors : Vicha Angellady; Abdul Rakhman Laba; Fauziah Umar

Volume/Issue : Volume 6 - 2021, Issue 12 - December

Google Scholar : http://bitly.ws/gu88

Scribd : https://bit.ly/3nnI57Z

The regional government has the right to access financial resources, including details of Capitalization that has been submitted from the government in accordance with the authority is collected and utilized local taxes and levies. Have sovereignty for the division of usefulness of national resources and balance funds and balance funds, manage wealth and procure legitimate sources of income and financing in the region. This study aimed to analyze regional retribution revenue's growth, efficiency, effectiveness, and contribution to regional Original Income (PAD). Descriptive qualitative methods were used in analyzing secondary data annually for a long period, specifically, 2016-2020. The results showed that the fluctuating regional retribution revenue affected the management of revenue to PAD. This led to fraud in collecting regional retributions, which negatively affected the duty performance. In general, regional retribution revenue on PAD depends on the government's criteria to maximize the performance of all related aspects, meaning that supervision is needed in every collection

Keywords : Growth, Regional Retribution, Regional Original Income

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