Strategi Optimalisasi Pendapatan Asli Daerah Di Provinsi Sulawesi Selatan

Abstract

ABSTRACT

            The increase in regional revenue can be achieved by improving the components of the Regional Original Revenue (PAD) itself, such as by increasing local taxes and fees, supported by appropriate policies. The supporting variables of the PAD components can have a positive impact on increasing PAD. The objective of this research is to analyze the variables influencing the increase in PAD revenue in South Sulawesi Province based on the PAD components using panel data regression analysis and to develop prioritized strategies and policies to enhance PAD in South Sulawesi Province using the Analytical Hierarchy Process (AHP). Statistically, based on the results of panel data regression analysis, the factors significantly influencing the increase in PAD components in South Sulawesi include a positive relationship between the number of hotels and vehicles for tax components and the number of hospitals and schools for fee components. Strategies to increase PAD in South Sulawesi, as determined by AHP, include (a) innovation in revenue sources, (b) infrastructure development, (c) enhancing the skills of human resources in managing PAD, (d) maximizing local tax revenue, and (e) building cooperation networks among relevant agencies and institutions.

Keywords: AHP, panel data regression analysis, local taxes, regional revenue