ANALISIS PAJAK DAERAH DAN RETRIBUSI DAERAH PEMERINTAH KABUPATEN SORONG SELATANTAHUN 2015-2020

Abstract

Regional taxes and regional levies are one of the important sources of regional income to finance the implementation of regional government and regional development to establish broad, real, and responsible regional autonomy. Potential sources of regional revenue must be explored to the fullest. To determine the effect of local taxes on regional financial independence in South Sorong Regency which has an impact on the effect of regional levies on regional financial independence in South Sorong Regency.

The method used in data collection is purposive sampling. Through literature study literature study is a technique to obtain information through notes, literature, documentation and others that are still relevant to this research. The data used in this study is secondary data obtained in annual form from the Central Statistics Agency (BPS) and from the Sorong Selatan Regency Government.

Regional Original Revenue of South Sorong Regency is experiencing a decreasing trend from the data, it can be seen that in total revenue there have been several negative growths, indicating that South Sorong Regency's Tax revenue has experienced a decreasing trend between 2015-2020 and the highest income Overall, their performance is still limited in financing their own government administration activities in their regions. For this reason, it is hoped that the local government of South Sorong Regency will be more effective in obtaining existing PAD sources and be able to explore potential sources of regional original income.