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Effectiveness of Public Street Lighting Tax on Increasing Regional Original Revenue (PAD) of Palopo City, Indonesia
[journal article]
Abstract This study examines the efficacy of public street lighting tax collection in Palopo City, Indonesia regarding its impact on the city's Regional Original Revenue. To achieve this objective, a descriptive research methodology was employed, incorporating data collection to test hypotheses and ascertain... view more
This study examines the efficacy of public street lighting tax collection in Palopo City, Indonesia regarding its impact on the city's Regional Original Revenue. To achieve this objective, a descriptive research methodology was employed, incorporating data collection to test hypotheses and ascertain the current state of the research subjects. Quantitative methods were then applied to analyze the effectiveness of the tax collection system. The study's findings indicate that the efficacy of public street lighting tax collection over the last five years has been high, with an average of 102.83%. This result implies that the tax collection system has accomplished its objectives, such as maximizing revenue for the city and ensuring sufficient funding for public services and infrastructure projects.... view less
Keywords
effectiveness; Indonesia; taxation; road network; public revenue; infrastructure
Classification
Public Finance
Free Keywords
regional original revenue; street lighting tax
Document language
English
Publication Year
2023
Page/Pages
p. 5018-5022
Journal
Path of Science, 9 (2023) 5
ISSN
2413-9009
Status
Published Version; peer reviewed