Assessment of the Regional Government's Effectiveness in Raising Regional Taxes in The Mamasa Regency
Keywords:
fiscal policies, economic resilience, policymakers, tax compliance, taxpayer behaviorAbstract
This detailed study investigates the efficiency of the local tax collection system in Mamasa Regency, emphasizing its vital role in underpinning the local economy. Acknowledging the critical importance of local tax revenues, this research enhances government fiscal policies. Utilizing a qualitative approach involves in-depth interviews with key stakeholders, participant observation, and thorough documentation analysis, allowing for a comprehensive understanding of the tax system. The findings indicate that while Mamasa Regency's tax collection system is effectively functioning, there are considerable areas for improvement. Key development areas include reinforcing the tax administration system through process streamlining and regulatory framework enhancement, increasing transparency in tax operations to boost taxpayer trust and compliance, and integrating advanced information technology to improve data management and accuracy. These enhancements are pivotal in making tax compliance more accessible for taxpayers. The study also sheds light on the intricate dynamics of local tax collection, revealing insights into operational challenges and taxpayer behavior. It offers strategic recommendations to augment the efficiency of Mamasa Regency's tax system and provide actionable guidance for similar regions. These suggestions serve as a blueprint for jurisdictions seeking to improve their tax collection methods, ultimately leading to greater economic resilience through enhanced fiscal management. This research is valuable for policymakers and governmental bodies aiming to refine tax collection practices and boost economic stability.
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