Descriptive qualitative analysis highlights challenges in revenue management and tax realization for local governments.
Key Points
Regional original income saw a slight increase in tax realization from approximately IDR 90.3 billion in 2021 to about IDR 90.9 billion in 2022, but no targets were met.
The COVID-19 pandemic significantly impacted economic conditions and contributed to a decline in regional revenues, leading to challenges in local governance.
Descriptive qualitative methodology included data collected through observations, interviews, and documentation, revealing variations in tax performance.
Dynamic strategies for tax management are essential, as fluctuating economic conditions necessitate enhanced supervision to stabilize revenues.