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PENINGKATAN PENDAPATAN ASLI DAERAH DALAM RANGKA OTONOMI DAERAH MELALUI POTENSI PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN JAYAPURA

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 2 No. 1 (2017)

DOI
10.52062/keuda.v2i1.716
ISSN
2581-0286, 2477-7838
Published
2017-11-08
Publisher
Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze local revenue potential of Jayapura regency sourced from local taxes and levies, and identify the obstacles faced so that the contribution has not yet been effectively implemented and also the strategies to overcome the constraints in order to increase local revenue (PAD) through the potential of local taxes and levies. The research was using cluster sampling and simple random sampling methods. Data gathering technique in this research was interview, qusionary, and literature study. Type and a source of the data were primary and secondary data. The result of this research showed that the regional taxes and levies collection in Jayapura regency have not yet optimal, so that the contribution to PAD are still relatively low. Whereas this region has great tax potential, especially duties on land and building transfer (BPHTB), hotel tax, restaurant tax, parking tax, and non rock and metal taxes, which were not excavated optimally. Similarly local levies which has large potential, particularly the health service levy, disturbance permit, and garbage service. Hence, immediately effective strategy implementation to improve the charges result according to available potentials, that are able to encourage significantly PAD increase in the future. Keyword: local revenue (PAD), obstacle factors, local taxes and levies potential increasing strategies

Collaboration network of the authors

15 authors · 24 co-authorship links

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Co-authorOrganisationJoint articles
Yundy HafizriandaAffiliation unknown2
Agustinus SalleAffiliation unknown1
PaulAffiliation unknown1
Kaillin Lalli RandaAffiliation unknown1
Balthazar KreutaAffiliation unknown1
Dwi FitrianiAffiliation unknown1
Marsi Adi PurwadiAffiliation unknown1
Elsyan Rienette MarlissaAffiliation unknown1
Dewi Adhityarani MusaidahAffiliation unknown1
Didi YigibalomAffiliation unknown1
Paulus Kombo Allo LayukAffiliation unknown1
Nengsi Oktavia MakalewAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/KEUDA/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENINGKATAN PENDAPATAN ASLI DAERAH DALAM RANGKA OTONOMI DAERAH MELALUI POTENSI  PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN JAYAPURA</dc:title>
	<dc:creator>Horota, Parson</dc:creator>
	<dc:creator>Purba Riani, Ida Ayu</dc:creator>
	<dc:creator>Marbun, Robert M.</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze local revenue potential of Jayapura regency sourced from local taxes and levies, and identify the obstacles faced so that the contribution has not yet been effectively implemented and also the strategies to overcome the constraints in order to increase local revenue (PAD) through the potential of local taxes and levies.
The research was using cluster sampling and simple random sampling methods. Data gathering technique in this research was interview, qusionary, and literature study. Type and a source of the data were primary and secondary data.
The result of this research showed that the regional taxes and levies collection in Jayapura regency have not yet optimal, so that the contribution to PAD are still relatively low. Whereas this region has great tax potential, especially duties on land and building transfer (BPHTB), hotel tax, restaurant tax, parking tax, and non rock and metal taxes, which were not excavated optimally. Similarly local levies which has large potential, particularly the health service levy, disturbance permit, and garbage service. Hence, immediately effective strategy implementation to improve the charges result according to available potentials, that are able to encourage significantly PAD increase in the future.
	
Keyword: local revenue (PAD), obstacle factors, local taxes and levies potential increasing strategies</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2017-11-08</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/716</dc:identifier>
	<dc:identifier>10.52062/keuda.v2i1.716</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 2 No. 1 (2017)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 2 No 1 (2017)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/716/651</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2017 Jurnal Kajian Ekonomi &amp; Keuangan Daerah</dc:rights>
</oai_dc:dc>