The Implementation of Regional Regulation Number 2 of 2024 Concerning Regional Taxes and Regional Levies on the Original Regional Revenue of Southeast Sulawesi Province
Qualitative research uncovers challenges in regional tax implementation in Southeast Sulawesi, suggesting improvements in taxpayer engagement and resource capacity.
Key Points
Policy implementation shows effective communication and bureaucratic structure in enhancing regional revenue.
Key challenges include low taxpayer awareness and limited quality of human resources for tax collection.
Descriptive qualitative research involved interviews and observation at the Regional Revenue Agency from January to March 2025.
Continuous efforts are essential to boost taxpayer compliance and enhance human resource capacity for better revenue collection.