Effectiveness of Public Street Lighting Tax on Increasing Regional Original Revenue (PAD) of Palopo City, Indonesia

Bakhtiar Bakhtiar

Abstract

This study examines the efficacy of public street lighting tax collection in Palopo City, Indonesia regarding its impact on the city's Regional Original Revenue. To achieve this objective, a descriptive research methodology was employed, incorporating data collection to test hypotheses and ascertain the current state of the research subjects. Quantitative methods were then applied to analyze the effectiveness of the tax collection system. The study's findings indicate that the efficacy of public street lighting tax collection over the last five years has been high, with an average of 102.83%. This result implies that the tax collection system has accomplished its objectives, such as maximizing revenue for the city and ensuring sufficient funding for public services and infrastructure projects.

10.22178/pos.92-23


Keywords


effectiveness; regional original revenue; street lighting tax

Full Text:

PDF


References


1. Lakoy, T. W., Engka, D., & Tumangkeng, S. (2016). Kontribusi dan Pengaruh Penerimaan Retribusi Daerah terhadap Pendapatan Asli Daerah di Kabupaten Minahasa Selatan (2005-2014) [The Contribution And Influence Of Regional Retribution Towardsthe Local Own-Resource Revenue In South Minahasa District (Studies In 2005-2014)]. Jurnal Berkala Ilmiah Efisiensi, 16(1), 559–567 (in Indonesian).

2. Sabrina, N., & Nugraheni, A. P. (2022). Analysis Of Original Local Government Revenue (Pad) On The Financial Performance Of Kebumen Regency Before And During The Covid-19 Pandemic. Journal Of Humanities, Social Sciences and Business, 2(1), 171–181. doi: 10.55047/jhssb.v2i1.399

3. Manongga, C. L., Saerang, D. P. E., & Elim, I. (2014). Efektivitas Pajak Penerangan Jalan Dan Kontribusinya Terhadap Pendapatan Asli Daerah Di Kabupaten Minahasa Utara [The Effectiveness of Street Lighting Tax and Its Contribution to Local Revenue in North Minahasa Regency]. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 2(2), 1318–1326 (in Indonesian).

4. Ngantung, N. M. (2016). Analisis Peran Pajak Penerangan Jalan Umum Terhadap Pendapatan Asli Daerah Kota Tomohon [Analysis of the Role of Public Street Lighting Tax on Local Revenue of Tomohon City]. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(3), 32–42 (in Indonesian).

5. Sutedi, A. (2014). Aspek Hukum Otoritas Jasa Keuangan [Legal Aspects of the Financial Services Authority]. Jakarta: RAS (in Indonesian).

6. Bahri, S. (2021). (Ed.). Akuntansi Sektor Publik [Public Sector Accounting]. Retrieved from http://repository.upm.ac.id/2568/1/Buku%20Digital%20-%20AKUNTANSI%20SEKTOR%20PUBLIK_compressed.pdf (in Indonesian).

7. Halim, A., & Kusufi, M. S. (2013). Akuntansi Sektor Publik [Public Sector Accounting]. Jakarta: Salemba Empat (in Indonesian).

8. Suryanto, S., & Kurniati, P. S. (2020). Tinjauan Perubahan Sistem Penganggaran Berbasis Kinerja Di Indonesia [A Review of Changes to the Performance-Based Budgeting System in Indonesia]. Jurnal Administrasi Publik Dan Pembangunan, 1(2) (in Indonesian).

9. Nugraha., & Surochman, A. (2014). Analisis Potensi Pajak Penerangan Jalan (PPJ) Di Kota Bandung Tahun 2007–2011 [Analysis of the Potential of Street Lighting Tax (PPJ) in Bandung City in 2007-2011]. Retrieved from http://103.85.61.66/ojs/index.php/jwk/article/view/213 (in Indonesian).


Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Copyright (c) 2023 Bakhtiar

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.