Analysis of the Effectiveness and Contribution of Regional Income on the Revenue and Expenditure Budget Situbondo City

Abstract

The potential abundant resources in Situbondo Regency are very possible to be used as a source of Locally-generated revenue (PAD), the low management of potential sources will have a direct impact on PAD revenue so that innovation is needed both in management and innovation of transaction tools that support the acquisition of PAD itself. This study aims to determine the degree of Regional Autonomy of Situbondo Regency, determine the amount of contribution of each source of PAD to PAD, determine the effectiveness of revenue from PAD sources and know the average count (Mean) regarding the effectiveness of revenue from PAD sources. The object of this research is Situbondo Regency with PAD data for 10 years, namely 2010 to 2019. The variables of this study are (a) the amount of contribution of each PAD source, namely the ratio between the revenue of each source of PAD and the total PAD and (b) the effectiveness of the source. PAD with a target of receiving PAD sources. It is said to be effective if the realization of revenue from PAD sources is greater than the target of revenue. This study uses secondary data taken from the Regional Revenue and Financial Management Office of Situbondo Regency. The degree of Regional Autonomy of Situbondo Regency shows the contribution of PAD to total Regional Revenue shows an average of 9.42% or still below 30%, but the achievement of PAD in Situbondo Regency continues to increase from 2010 to 2019. Contribution of each source of PAD to the Total PAD in an average proportion shows Regional Tax of 20.16%, Regional Retribution of 11.38%, Results of Regionally Owned Companies and Management of Separated Regional Assets of 3.83% Others Legitimate PAD of 64.3%. These results indicate that the majority of revenues come from Other Legitimate PAD. The effectiveness of revenue from PAD sources showed a figure of 100.28% or "very effective", but for several periods the realization of revenue from PAD showed fluctuations in effectiveness.

Batang Arau River Analysis As New Potential Original Local Government Revenue Of Padang City-Indonesia

“…Olatunji et al (2009) and Feld et al (2010) stated that local government revenue mainly comes from taxes. This is in line with research conducted by Riduansyah (2003) and Wahyuni (2020), which states that the contribution of local tax revenue and local levies has a significant effect on increasing the OLGR of a region, which in turn will also affect the amount of revenue in the Regional Revenue and Expenditure of Budget. Based on the research results of Wardhono, et al (2012); Samad and Iyan (2013); and Adenugba and Ogechi (2013) also state that an increase in OLGR sources or OLGR revenues can be obtained from regional taxes and levies which are then used to finance development.…”