A REVIEW OF THE EFFECTIVENESS, CONTRIBUTION, AND GROWTH OF REGIONAL TAXES AND CHARGES AS A PILLAR OF FISCAL INDEPENDENCE IN DISTRICT GOVERNMENTS: AN EMPIRICAL STUDY IN KLATEN REGENCY
DOI:
https://doi.org/10.32477/semnas.v4i1.1292Keywords:
Regional Taxes, Regional Charges, Effectiveness, Contribution, Growth.Abstract
This study examines the effectiveness, contribution, and growth of regional taxes and regional charges as pillars of fiscal independence in Klaten Regency during the 2019–2023 period. Addressing the limited empirical evidence that simultaneously evaluates these three dimensions at the regency level, particularly in non-metropolitan areas, this study provides a comprehensive assessment of local fiscal performance within the framework of regional autonomy. The analysis utilizes secondary data obtained from the Local Government Financial Statements and applies descriptive ratio-based techniques, including effectiveness, contribution, and growth ratios, processed using Microsoft Excel. The findings indicate that both regional taxes and regional charges are classified as highly effective, as realized revenues consistently exceed annual targets. However, contribution analysis reveals a structural imbalance in locally generated revenue, where regional taxes provide a moderate contribution, while regional charges contribute less than 10%, indicating a very weak fiscal role. Furthermore, the growth rates of both revenue sources exhibit considerable volatility and are predominantly categorized as unsuccessful, with annual growth remaining below the 30% benchmark. These results suggest that short-term target achievement does not necessarily translate into sustainable fiscal independence. This study contributes to the fiscal decentralization literature by demonstrating that effectiveness alone is insufficient to support fiscal independence without balanced revenue contributions and stable growth. The findings offer policy-relevant insights for strengthening local fiscal capacity through improved administrative performance, digitalization of revenue collection, and enhanced governance mechanisms.
References
Djafar, J. S. (2022). Analisis Kontribusi, Efektivitas, dan Pertumbuhan Penerimaan Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (PAD) Kabupaten Tana Toraja. ECONBANK: Journal of Economics and Banking, 4(1), 1–14.
Dumbi, N., Tuli, H., Mahmud, M., & Danial, H. P. (2025). Analisis Efektivitas dan Kontribusi Pajak Daerah dalam Rangka Peningkatan Pendapatan Asli Daerah. Jambura Accounting Review, 6(1), 271–285.
Fathia, Yunus, S., Sading, Y., Suirlan, R., & Jaya, A. H. (2024). Analisis Laju Pertumbuhan dan Efektivitas Penerimaan Pajak Daerah Serta Kontribusinya Terhadap Pendapatan Asli Daerah Kabupaten Sigi Tahun 2018-2022. EKOMA: Jurnal Ekonomi, Manajemen, Akuntansi, 3(3), 1233–1241.
Febriana, V. S., & Galuh, A. K. (2025). An Analysis of the Effectiveness and the Contribution of Local Taxes and Local User Fees on the Local Own-Source Revenue Improvement in East Java. Journal of Development Economic and Social Studies, 4(2), 373–386.
Gampito, & Marlin, K. (2022). Analisis Laju Pertumbuhan dan Kontribusi Retribusi Daerah terhadap Pendapatan Asli Daerah Provinsi Sumatera Barat. Syntax Literate: Jurnal Ilmiah Indonesia, 7(3), 2481–2495.
Herawati, P., & Rosida, S. A. (2024). Analysis of Motor Vehicle Tax , Motor Vehicle Title Transfer Tax , and Motor Vehicle Fuel Tax in 2018 - 2022 on Local Revenue in DKI Jakarta Province. Jurnal Ilmu Sosial Dan Pendidikan, 8(1), 446–457. https://doi.org/10.58258/jisip.v7i1.6257/http
Husein, H. (2021). Analisis Efektivitas , Kontribusi Pajak Daerah dan Retribusi Daerah (Studi Pada 11 Kabupaten / Kota di Provinsi Maluku). Accounting Research Unit, 2(2).
JakartaGlobe.id. (2025, October 21). Indonesia Pushes Regions to Simplify Licensing after 11% Drop in Local Revenue. JakartaGlobe.Id. https://jakartaglobe.id/business/indonesia-pushes-regions-to-simplify-licensing-after-11-drop-in-local-revenue?
Lewis, B. D. (2023). Indonesia’s New Fiscal Decentralisation Law : A Critical Assessment. Bulletin of Indonesian Economic Studies, 59(1), 1–28. https://doi.org/10.1080/00074918.2023.2180838
Lieubun, M. A., Ngadiman, & Jap, Y. P. (2022). Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah (Studi Empiris pada Pemerintah Kota Depok Tahun Anggaran 2015-2018). Jurnal Kontemporer Akuntansi, 2(2), 80–89.
Mahmudi. (2021). Akuntansi Sektor Publik (UII Press).
Mardiasmo. (2018). Akuntansi Sektor Publik. Penerbit ANDI.
Mujiyati, M., Zulfikar, Z., Witono, B., & Utomo, I. C. (2024). The Impact of Digital Platforms in Tax Administration Services on Local Government Tax Revenues: Evidence from Indonesia. Public and Municipal Finance, 13(2), 195–203. https://doi.org/10.21511/pmf.13(2).2024.16
Nurbayani, Teri, & As’ad, M. (2021). Analisis Pertumbuhan, Efektivitas, dan Kontribusi Pajak Kendaraan Bermotor pada Pendapatan Asli Daerah Provinsi Sulawesi Selatan Tahun 2016-2020. Accounting, Accountability, and Organization System Journal, 3(1), 43–60.
Pabayo, A. S. T. (2025). The Impact of Fiscal Decentralization Policy on Regional Fiscal Independence in Indonesia. Journal of Local Government Issues (LOGOS), 8(1), 142–160. https://doi.org/https://doi.org/10.22219/logos.v8i1.37646
Panggabean, J. S. E. A., Mahendra, A., & Setyaningsih, K. J. (2025). Peran Kapasitas Fiskal , Dependensi Fiskal pada Pemerintah Pusat , dan Belanja Daerah dalam Meningkatkan Kualitas Hidup Masyarakat : Studi Lintas Kabupaten / Kota di Pulau Kalimantan. EQUILIBRIUM: Jurnal Bisnis & Akuntansi (EJBA), 19(2), 279–290.
Reuters. (2025, August 22). Indonesia’s Regional Budget Cuts Set to Spur More Local Tax Hikes and Public Outrage. Reuters. https://www.reuters.com/world/asia-pacific/indonesias-regional-budget-cuts-set-spur-more-local-tax-hikes-public-outrage-2025-08-22/
Sinaga, K. (2024). Kebijakan Pengembangan Wilayah Berbasis Pembangunan yang Berkelanjutan di Provinsi Sumatera Utara. Majalah Ilmiah Warta Dharmawangsa, 18(1), 273–283.
Sindang, S. R., Martini, R., & Armaini, R. (2025). Analisis Efektivitas dan Kontribusi Pajak Daerah dan Retribusi Daerah terhadap Pendapatan Asli Daerah di Indonesia. Jurnal Ekonomi, Keuangan & Bisnis Syariah, 7(1), 103–116. https://doi.org/10.47467/alkharaj.v7i1.4594
Siswati, S., & Kaloeti, A. K. (2024). Effectiveness, Growth Rate and Contribution of Local Tax Revenue, Local Retribution, Results of Management of Separated Regional Wealth and Other Legitimate Local Revenue to Kediri District Local Revenue. Jurnal KINERJA, 28(2), 252–269.
Wibawa, I. K. S., & Werastuti, D. N. (2022). Analisis Efektivitas Realisasi Retribusi Daerah serta Kontribusinya terhadap Pendapatan Asli Daerah Kabupaten Buleleng. Jurnal Ilmiah Akuntansi Dan Humanika, 12(3), 747–753.
