THE EFFECTIVENESS OF REGIONAL TAX COLLECTION AS A SOURCE OF ORIGINAL REGIONAL INCOME IN BUTON DISTRICT, SOUTHEAST SULAWESI

Commerce

The implementation of regional development is directed at spurring equitable development in order to optimally increase its potential with a large enough budget support. One of the efforts to increase Regional Original Income (PAD) is through taxes. Tax collection is a potential alternative to increase regional income, because taxes have a relatively stable amount of income. This study aims to analyze the effectiveness of local taxes in increasing local revenue in Buton Regency. This research was conducted at the Regional Tax and Retribution Management Agency of Buton Regency, Southeast Sulawesi. The object in this study is the report on the results of local tax revenues from 2016 to 2018. The data collection method is carried out in several ways, namely observation, documentation and interviews. The results of this study indicate that the local government collects taxes in several sectors, namely, restaurant tax, advertisement tax, street lighting tax, land and building tax, land and building land acquisition tax and parking tax. The total income of the Buton Regency area from the tax sector has increased from year to year.

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