Potential Study and Strategy of Enhancement Local Tax in Bungo Regency

Abstract

This research aims to analyze 1) tax potency in Bungo Regency 2) prompt strategy applied in increasing tax potential in Bungo Regency. Descriptive analysis is used to development of local tax by using secondary data. The result of thi s research is the development potency of local tax in Bungo Regency is still fluctuated. The enhancement of local tax contribution in Bungo Regency is caused factors are an increase income per capita and hotel development growth. On the contrary, the decline of local tax contribution in Bungo Regency is caused the lack of effectively tax collection, so as in certain years the realization of local tax is not appropriate on target. In addition, tax audit system is not optimal.

Examining How Macroeconomic Variables Influence Regional Autonomy: An Examination of Local Taxing Power

“…Additional studies are needed to establish target figures and revenue realization benchmarks. If the actual revenue exceeds the set targets or fails to meet expectations, the local government should explore alternative financing sources to bridge any shortfall (Zamzami & Zevaya, 2020). Subroto (2017) observed that some of the literature surveyed suggests that regional autonomy policies and development initiatives may negatively impact economic growth.…”