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VOL. 8, ISSUE 4 (2023)
Performance analysis of regional tax in special region of Yogyakarta (DIY), Indonesia
Authors
Meliani Mukti, Khairanis Yulita, Rosyani Muthya
Abstract
This study aimed to analyze the performance of
regional tax in the Special Region of Yogyakarta (DIY). Generally, regional tax
refers to taxes imposed and collected by regional or local governments with the
sole purpose of facilitating fiscal policy within a country. It is crucial to
comprehend that despite the numerous efforts taken by the government to enhance
fiscal capacity, the issue of low regional tax performance continues to persist
within the fiscal decentralization system of Indonesia. This is evidenced by
the results of the fiscal independence review by BPK in 2020, where it was
observed that 88.07% of regional governments in Indonesia were in the "Not
Independent" category. In this study, the performance of regional tax in
an area with a privileged form of government, namely the DIY, was analyzed. DIY
is a recipient of the Privilege Fund (Dais) and is legally recognized for its
privileges, which are stated under Law 13/2012 on DIY Privileges. In addition,
DIY is a tourism area with globally recognized tourist destinations. Regional
tax in this area has shown good performance, as evidenced by the effective
achievement of the regional tax revenue target and the substantial contribution
made by the location to PAD. Tax performance analysis was carried out in this
study using the statistic descriptive analysis method by calculating the
effectiveness level of the tax and its contribution to PAD for the fiscal
period from 2016 to 2022. In order to effectively carry out this analysis, data
were obtained from the DIY Regional Development Planning Agency (Bappeda)
database, Yogyakarta City Government Open Data, and DJPK data rank. The
obtained results showed that DIY Regional Tax was "Very Effective" in
achieving the revenue target, except in 2020 when the pandemic occurred.
Furthermore, regional tax in the study area was found to contribute
substantially to PAD, with a contribution score of more than 80% during the
observation period.
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Pages:87-92
How to cite this article:
Meliani Mukti, Khairanis Yulita, Rosyani Muthya "Performance analysis of regional tax in special region of Yogyakarta (DIY), Indonesia". International Journal of Multidisciplinary Education and Research, Vol 8, Issue 4, 2023, Pages 87-92
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