Effectiveness of Public Street Lighting Tax on Increasing Regional Original Revenue (PAD) of Palopo City, Indonesia

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 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.