Analysis of Contribution and Effectiveness of Local Own-source Revenue Forming Elements on Local Own-source Revenue of East Kalimantan Province 2018-2023

This research aims to analyze the contribution and effectiveness of the elements that form Local Own-source Revenue (PAD) to the Local Own-source Revenue of East Kalimantan Province during the period of 2018 to 2023. The data analysis methods used include documentation studies, interviews, and statistical analysis. The data obtained includes details of revenue from various sources of PAD, such as local taxes, local levies, the results of the management of separated local wealth against PAD, and other legitimate PAD. The analysis was conducted to identify the relative contribution of each PAD element and measure its effectiveness in supporting local revenue growth. The results of this study are expected to support the improvement of local financial resource management to achieve sustainable economic growth in East Kalimantan Province. The results of research and observations during the period 2018-2023 are as follows: Local Taxes contributed the most to the Regional Original Revenue (PAD) of East Kalimantan Province in 2022, with a percentage of 84.73%. Local Levies made the largest contribution in 2019, amounting to 0.40%. The results from the management of separated regional assets contributed the most in 2019, at 5.99%. Additionally, other legitimate sources of PAD contributed the most in 2020, accounting for 23.97%. The effectiveness of PAD experienced fluctuations. A recommended suggestion is for the East Kalimantan Provincial Government to explore other sources of PAD and emphasize the precision of the Local Revenue Agency (Bapenda) in targeting Local Own-source Revenue.