ANALYSIS OF THE CONTRIBUTION OF REGIONAL TAXES AND LEVIES TO THE ORIGINAL REGIONAL REVENUE OF LAMPUNG PROVINCE 2020-2024

  • Diploma in Taxation, Faculty of Economics and Business, University of Lampung.
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The purpose of this study is to analyze the contribution of regional taxes and levies to the Regional Original Income (PAD) of Lampung Province from 2020 to 2024. This study uses a quantitative descriptive approach using secondary data from budget realization reports. The analysis is conducted by calculating the percentage contribution of taxes and levies to PAD. The results of the study indicate that the contribution of regional taxes to the Regional Original Income of Lampung Province is Very Good, with a percentage of 83.96% in 2020, 83.74% in 2021, 84.96% in 2022, 85.84% in 2023, and 81.97% in 2024. On the other hand, the contribution of regional levies is still classified as Very Low, with a percentage of 0.60% in 2020, 0.45% in 2021, 0.18% in 2022, 0.19% in 2023, and 10.71% in 2024. This inequality shows that the Regional Original Income of Lampung Province still depends on regional taxes, while the retribution sector has not provided an optimal contribution. Therefore, a strategy is needed to increase the effectiveness of regional tax and retribution collection.

Nadia Safira, Meisyifa Nur Nabila, Rian Satria Prayoga, Ratna Septiyanti and Mega Metalia (2026); ANALYSIS OF THE CONTRIBUTION OF REGIONAL TAXES AND LEVIES TO THE ORIGINAL REGIONAL REVENUE OF LAMPUNG PROVINCE 2020-2024, Int. J. of Adv. Res. (Feb), ISSN 2320-5407. DOI URL: https://dx.doi.org/

Nadia Safira
Diploma in Taxation, Faculty of Economics and Business, University of Lampung.

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