Research Article
The Effect of Local Taxes on Local Revenue and its Impact on Fiscal Independence in the Government of Kupang City
@INPROCEEDINGS{10.4108/eai.30-10-2024.2354906, author={Andrianus Pattimau and Wike Wike and I Gede Eko Putra Sri Sentanu}, title={The Effect of Local Taxes on Local Revenue and its Impact on Fiscal Independence in the Government of Kupang City}, proceedings={Proceedings of the 3rd International Conference on Public Administration and Governance, ICOPAG 2024, 30 October 2024, Malang, Indonesia}, publisher={EAI}, proceedings_a={ICOPAG}, year={2025}, month={5}, keywords={financial decentralization; efficient management; los; local tax}, doi={10.4108/eai.30-10-2024.2354906} }- Andrianus Pattimau
Wike Wike
I Gede Eko Putra Sri Sentanu
Year: 2025
The Effect of Local Taxes on Local Revenue and its Impact on Fiscal Independence in the Government of Kupang City
ICOPAG
EAI
DOI: 10.4108/eai.30-10-2024.2354906
Abstract
This paper aims to describe, analyze, and provide policy recommendations to enhance regional autonomy through increasing Local Own-Source Revenue (local taxes) using a quantitative research approach. The results indicate variations in the influence of local taxes on Local Own-Source Revenue (LOS) and always significant concerning fiscal autonomy. Efficient management of LOS emerges as crucial for enhancing fiscal autonomy. The complexity of financial decentralization dynamics highlights the importance of wise local resource management. The study underscores a holistic approach in designing effective decentralization policies. The implications are relevant for local practitioners and policymakers, offering guidance for further research. Future studies will explore some factors that affecting local tax efficiency and strategies to boost revenues. Additionally, emphasis on strengthening LOS emerges as a strategic step toward enhancing fiscal autonomy. The finding results contribute significantly to understanding regional financial dynamics and fiscal decentralization.
