Optimalization of Local Taxes and Levies in Order to Increase the Local Revenue at Regency Jeneponto of South Sulawesi Province

This study discusses optimizing the management of Local Taxes and Levies in order to increase local revenue at Jeneponto regency in South Sulawesi. the purpose of this study was: (1) To analyzed the magnitude of the potential of local revenues derived from the Local Taxes and Levies in Jeneponto; (2) To determine the factors that constraint so that the Management of Local Taxes and Levies have not been optimal in increasing regional revenue in Jeneponto; and (3) to develop strategies that can be done to optimize the management of Local Taxes and Levies in order to increase revenue in Jeneponto. The results showed that the management of local taxes and levies in Jeneponto not optimal. Efforts should be made by the regional government in order to increase local revenue as follows: expanding the tax revenue base and levies, the increase in the capacity of manager of local taxes and levies and improve supervision of taxes and levies