Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

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Analysis of the Effectiveness and Contribution of Regional Levies to the Original Regional Income of West Sulawesi Province

Authors
Rivka Damayanti Wahid1, *, Ratna Ayu Damayanti1, Andi Ratna Sari Dewi1
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: wahidrd23a@student.unhas.ac.id
Corresponding Author
Rivka Damayanti Wahid
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_206How to use a DOI?
Keywords
Effectiveness; Contribution; Levy; Regional Original Income
Abstract

This study analyzes the effectiveness and contribution of regional levy revenue to the Locally-Generated Revenue (PAD) of West Sulawesi Province from 2019 to 2023. The research employs a quantitative descriptive analysis method, utilizing target data and realization figures for regional levies and PAD within the specified period. The data used in this study consists of secondary data sourced from the Budget Realization Report for each year. The findings indicate that the average effectiveness of regional levy revenue in contributing to PAD during 2019–2023 is 82.82%, which is still classified as inadequate. Additionally, the study reveals that the average contribution of regional levies to PAD over the same period is only 1.86%, falling under the category of a fairly low contribution. These results highlight the need for policy improvements to enhance the effectiveness and contribution of regional levies to PAD. Strengthening levy management, optimizing collection mechanisms, and improving regulatory frameworks could help increase regional revenue and support the financial sustainability of West Sulawesi Province.

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 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_206How 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

risenwbib
TY  - CONF
AU  - Rivka Damayanti Wahid
AU  - Ratna Ayu Damayanti
AU  - Andi Ratna Sari Dewi
PY  - 2025
DA  - 2025/07/30
TI  - Analysis of the Effectiveness and Contribution of Regional Levies to the Original Regional Income of West Sulawesi Province
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2568
EP  - 2576
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_206
DO  - 10.2991/978-94-6463-758-8_206
ID  - Wahid2025
ER  -