FORMULATION OF REGIONAL TAX REVENUE STRATEGY FOR 2018 - 2023

Abstract

This study aims to identify the right strategy as an effort to increase regional income, especially income sourced from local taxes with a SWOT analysis approach and Root Cause Analysis. The method used in this research is a descriptive and qualitative method in which the data is obtained from secondary data in the form of regional income data sourced from local taxes, and primary data in the form of revenue management data from local taxes. The data obtained were analyzed by identifying the root cause, the efforts that have been made, the supporting or driving factors, and the problems/obstacles both internal and external factors, based on each type of tax. The results of this study indicate that there are variously internal and external inhibiting and driving factors that can affect the management of local tax revenues including, improving the quality and quantity of resources, restructuring institutions, as well as monitoring and evaluating data collection, assessment, and payment mechanisms for several types of taxes. areas that are considered not optimal. In an effort to increase regional income, the XYZ City Regional Revenue Agency (BAPENDA) must make changes and organize collection systems and procedures and improve its performance. These efforts are carried out through the intensification and extensification of the potential for regional taxes. Intensification activities are activities to explore the true potential of the Taxpayer. Meanwhile, the extensification activity is to attract new taxpayers from the potential local taxes in XYZ City