EFEKTIFITAS PENERIMAAN PAJAK DAERAH DALAM REALISASI PENDAPATAN ASLI DAERAH PADA KOTA SUKABUMI TAHUN 2020-2024

This research aims to analyze the effectiveness of regional tax revenues on Local Own-Source Revenue (PAD) in Sukabumi City during the period 2020 to 2024. The focus of this study is on four types of regional taxes: restaurant tax, hotel tax, advertising tax, and entertainment tax. The method employed is a descriptive quantitative approach using effectiveness ratio analysis based on target and realization data obtained from the Regional Financial and Revenue Management Agency (BPKPD) of Sukabumi City. The results of the study show that the effectiveness levels of the four tax types vary from year to year. Restaurant and hotel taxes show a relatively stable and highly effective trend, while advertising and entertainment taxes demonstrate fluctuations, mainly due to the impact of the COVID-19 pandemic and shifting public consumption behavior. Overall, the five- year average effectiveness of local taxes falls within the effective to very effective category, based on the standards outlined in Minister of Home Affairs Decree No. 690.900.327 of 2006. This study contributes to the understanding of local governments' capacity in managing regional revenue sources efficiently and serves as a reference for future regional fiscal policy optimization.
Keywords: Effectiveness, Regional Tax, Local Own-Source Revenue (PAD), Restaurant Tax, Hotel Tax, Advertising Tax, Entertainment Tax.