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Journal of Development Economic and Social Studies
Article . 2025 . Peer-reviewed
License: CC BY SA
Data sources: Crossref
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An Analysis of the Effectiveness and the Contribution of Local Taxes and Local User Fees on the Local Own-Source Revenue Improvement in East Java

Authors: Vania Salsabillah Febriana; null Ajeng Kartika Galuh;

An Analysis of the Effectiveness and the Contribution of Local Taxes and Local User Fees on the Local Own-Source Revenue Improvement in East Java

Abstract

The performance of local revenue (PAD) is an indicator of the success of regional autonomy. To maximize regional autonomy and reduce dependence on the central government, local governments must increase own-source revenues, including local taxes and levies. This study aims to analyze the effectiveness and contribution of local taxes and local levies to PAD in East Java in the period 2018-2022. This research uses a quantitative approach with effectiveness and contribution ratio analysis. Based on the results of the research conducted, the researcher concluded that the effectiveness of local tax revenues of 38 cities / districts in East Java Province during the last 5 years, namely 2018-2022, was included in the category of quite effective to very effective with an average exceeding 80%, the effectiveness of local levy revenue of 38 cities / districts in East Java Province during the last 5 years, namely in 2018-2022 as a whole is included in the effective category with a value of 90.73%, the contribution to local tax revenue of 38 cities / districts in East Java Province during the last 5 years, namely in 2018-2022 as a whole is included in the category quite good with a value of 34.92%. The contribution of local levy revenue of 38 cities / districts in East Java Province during the last 5 years, namely in 2018-2022 as a whole, is included in the category of not good enough with a value of 34.92%.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
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