Analysis of Effectiveness, Regional Independence, Contribution of Local Original Income and Harmony of Spending in Ketapang Regency
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Local Original Revenue,
Tax Effectiveness,
Regional Independence,
Expenditure Harmony
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Abstract
Ketapang Regency, located in West Kalimantan, has been striving to optimize local revenue as part of its regional autonomy efforts. Local Original Revenue (PAD) is a significant indicator of the region's financial independence and development capacity. The Regional Revenue Agency (BAP) plays a crucial role in managing and maximizing the region's revenue, including taxes. This research employs a quantitative descriptive method to analyze PAD performance over four years (2020-2023), using financial report data. The study aims to assess the effectiveness, independence, contribution, and expenditure harmony related to local taxation. Findings show that the effectiveness ratio of regional revenue remained effective but fluctuated between 112% and 129%. However, the regional independence ratio was consistently low, ranging from 9.90% in 2020 to 11.43% in 2023, indicating heavy reliance on external assistance. The regional tax contribution varied between 51.14% and 56.21%, with the lowest in 2022. Expenditure ratios, both for capital and operating expenses, were inconsistent, with capital expenditure ratios rising and falling across the years. These findings highlight challenges in achieving sustainable financial independence and underscore the importance of strategic revenue management for future development.
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