Research Article
Effectiveness of Street Lighting Tax Revenue and Contribution to Local Original Revenue (PAD) of Gowa Regency
@INPROCEEDINGS{10.4108/eai.14-8-2024.2351893, author={Fajar Eko Purnomo Rustan and Muhammad Khaedar Sahib and Muhaimin Muhaimin}, title={Effectiveness of Street Lighting Tax Revenue and Contribution to Local Original Revenue (PAD) of Gowa Regency}, proceedings={Proceedings of the 4th International Conference on Business, Accounting, and Economics, ICBAE 2024, 14-15 August 2024, Purwokerto, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2024}, month={11}, keywords={effectiveness contribution street lighting taxes local original revenue (pad)}, doi={10.4108/eai.14-8-2024.2351893} }- Fajar Eko Purnomo Rustan
Muhammad Khaedar Sahib
Muhaimin Muhaimin
Year: 2024
Effectiveness of Street Lighting Tax Revenue and Contribution to Local Original Revenue (PAD) of Gowa Regency
ICBAE
EAI
DOI: 10.4108/eai.14-8-2024.2351893
Abstract
The purpose of this study is to determine the effectiveness of street lighting tax revenue in the local original revenue (PAD) of Gowa Regency and to determine the contribution of street lighting tax in the local original revenue (PAD) of Gowa Regency. The object of research for this final project is "Street Lighting Tax 2021- 2023". The data used in this final research project is in the form of data sourced from the Regional Revenue Agency of Gowa Regency, namely the target ofstreet lighting taxes, the realization ofstreet lighting taxes, and the realization of PAD revenue. The research method used is the Qualitative Research Method. The data collection technique used is to use the method of Interviews, Observations, and Documentation with data analysis techniques through data reduction, data presentation, and conclusion. The results of research and discussions of the effectivenessofstreet lighting tax revenue and contribution to local original revenue (PAD) of Gowa Regency show that the effectiveness of Street Lighting Taxes Revenue in Gowa Regency from 2021 to 2023 has been very effective with a percentage of effectivenessfor 3 years reaching >100%. The contribution of the Street Lighting Tax to the Local Original Revenue of Gowa Regency from 2021 to 2023 fluctuates, because in 2021 it contributed moderately, then in 2022 it contributed well and in 2023 it again contributed moderately.
