Analysis of the Effectiveness and Contribution of Regional Levies to the Original Regional Income of West Sulawesi Province

Rivka Damayanti Wahid (), Ratna Ayu Damayanti and Andi Ratna Sari Dewi
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Rivka Damayanti Wahid: Hasanuddin University
Ratna Ayu Damayanti: Hasanuddin University
Andi Ratna Sari Dewi: Hasanuddin University

A chapter in Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), 2025, pp 2568-2576 from Springer

Abstract: Abstract This study analyzes the effectiveness and contribution of regional levy revenue to the Locally-Generated Revenue (PAD) of West Sulawesi Province from 2019 to 2023. The research employs a quantitative descriptive analysis method, utilizing target data and realization figures for regional levies and PAD within the specified period. The data used in this study consists of secondary data sourced from the Budget Realization Report for each year. The findings indicate that the average effectiveness of regional levy revenue in contributing to PAD during 2019–2023 is 82.82%, which is still classified as inadequate. Additionally, the study reveals that the average contribution of regional levies to PAD over the same period is only 1.86%, falling under the category of a fairly low contribution. These results highlight the need for policy improvements to enhance the effectiveness and contribution of regional levies to PAD. Strengthening levy management, optimizing collection mechanisms, and improving regulatory frameworks could help increase regional revenue and support the financial sustainability of West Sulawesi Province.

Keywords: Effectiveness; Contribution; Levy; Regional Original Income (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-758-8_206

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DOI: 10.2991/978-94-6463-758-8_206

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