Lingga Regency Original Local Government Revenue for 2019-2021

Abstract

This study explained about tax revenue and retribution in Lingga Regency for 2019 – 2021. There were 10 regional organization (OPD) which melakukan taxes and retribution collection. This study used laws and regulations approach with LPP APBD Lingga Regency and LKPJ Lingga Regency as primary source. Findings of study  indicated that there were still 6 OPD which experienced a decrease in the realization of taxes and retribution  revenue for 2019-2020. Other findings were in 2019 and 2020, revenue recapitulation exceeded targets and on the contrary, in 2021 realization of  revenue did not exceed the target. Based on this study conclude target setting was need to be set more realistic and higher for next year and OPD evaluation need to do for OPD which did not reach the target of revenue realization and necessary to do extraction and mapping of other Original local government revenue potential.