Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)

Effectiveness and Contribution of Regional Taxes, Regional Levies, Segregated Regional Assets and Other Legitimate Regional Original Income

Authors
Salsabila Ratu Sindang1, Rita Martini1, *, Rosy Armaini1, Yuli Asmara Triputra1, Risqo Wahid2, Putri Junita1, Rahmi Nur Annisa1
1Sriwijaya State Polytechnic, Palembang, 30139, Indonesia
2University of Jyväskylä, Jyväskylä, Finland
*Corresponding author. Email: ritamartini@polsri.ac.id
Corresponding Author
Rita Martini
Available Online 30 April 2025.
DOI
10.2991/978-2-38476-396-2_11How to use a DOI?
Keywords
Regional income; taxes; wealth management
Abstract

The purpose of this study is to prove and analyze how much contribution and effectiveness of revenue from the regional original revenue component to regional original income in Indonesia. The data used are Local Government Financial Statements from 34 provinces during the 2018–2022 fiscal year. The analysis methods include effectiveness analysis and contribution analysis. The results of the study show that the effectiveness of regional taxes, the results of separate regional wealth management, and other local original revenues are quite effective. Meanwhile, regional levies are less effective.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 April 2025
ISBN
978-2-38476-396-2
ISSN
2352-5398
DOI
10.2991/978-2-38476-396-2_11How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Salsabila Ratu Sindang
AU  - Rita Martini
AU  - Rosy Armaini
AU  - Yuli Asmara Triputra
AU  - Risqo Wahid
AU  - Putri Junita
AU  - Rahmi Nur Annisa
PY  - 2025
DA  - 2025/04/30
TI  - Effectiveness and Contribution of Regional Taxes, Regional Levies, Segregated Regional Assets and Other Legitimate Regional Original Income
BT  - Proceedings of the 8th FIRST 2024 International Conference on Global Innovations (FIRST-T3 2024)
PB  - Atlantis Press
SP  - 85
EP  - 93
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-396-2_11
DO  - 10.2991/978-2-38476-396-2_11
ID  - Sindang2025
ER  -