REGIONAL TAX REVENUE ANALYSIS OF LOCALLY-GENERATED REVENUE BEFORE AND AFTER THE COVID-19 PANDEMIC IN PONOROGO DISTRICT Luhur Apidianto
Universitas Merdeka Malang
Abstract
This study aimed to find out the contribution of local tax revenue and the effectiveness of local tax revenue in Ponorogo Regency as measured by the ratio of effectiveness and contribution. The analysis was carried out using qualitative methods in the form of ratio analysis, namely the contribution ratio to calculate the contribution of each local post to local tax revenue from 2018 to 2022, and the effectiveness ratio to determine how effective the budget and realization of local tax of Ponorogo Regency. Results of data analysis: First, local tax which is an average of 31%. Second, the effectiveness for each local tax post in Ponorogo Regency is in the highly effective category to more than 100%.
Keywords: Contribution, Effectiveness, Local Tax, Local Revenue, Pandemic
