The Effectiveness Of Regional Retribution Collection In Increasing Local Own-Source Revenue (Pad)

Abstract

Regional retribution is a levy for specific services or permits provided by the local government, playing a crucial role in increasing Local Own-Source Revenue (PAD). Objective To analyze the effectiveness of regional retribution collection in Baubau City and the factors influencing it. Method This study utilized a descriptive method with a mixed quantitative and qualitative approach. Results The findings show that the effectiveness of regional retribution collection in Baubau City (2021–2025) fluctuated, starting from highly effective in 2021 (109.63%), declining to less effective in 2024 (61.19%), and subsequently recovering to a fairly effective category in 2025 (83.39%). This was driven by internal factors (administration, human resources, supervision) and external factors (taxpayer awareness, economic conditions, tariff misalignment). Optimal improvements are required to stabilize retribution collection in maximizing PAD.