ANALYSIS OF THE CONTRIBUTION OF REGIONAL RETRIBUTION AND REGIONAL TAXES TO LOCAL OWN-SOURCE REVENUE IN SIDRAP REGENCY 2021–2023

Abstract

This study aims to analyze the contribution of regional retribution and regional taxes to Local Own-Source Revenue (PAD) in Sidenreng Rappang (Sidrap) Regency for the period 2021–2023. The research applied a descriptive qualitative approach, with data collected through documentation, interviews, and observations at the Regional Revenue Agency (Bapenda) of Sidrap Regency. The findings indicate that the contribution of regional retribution to PAD remains relatively small, averaging only about 10% in the last five years, with a declining trend. This is mainly due to low public compliance, weak sanction enforcement, limited human resources, and restricted retribution potential. In contrast, regional taxes made a significant contribution, averaging 29% of PAD and showing an upward trend each year. The improvement was supported by the availability of accurate and updated taxpayer data. Therefore, regional taxes are a key driver of PAD growth in Sidrap Regency, while retribution requires further optimization strategies.