Impact Analysis of Local Tax Policy on Local Own-Source Revenue: A Quantitative Approach in Palopo

Abstract

This study aims to analyze the impact of tax administration efficiency on Local Own-Source Revenue using a quantitative approach. The results are expected to demonstrate that improving efficiency in tax administration directly strengthens local revenue and provides a strong basis for more effective policies to enhance local income and reinforce public trust in the taxation system. Purposive sampling technique is employed, where data is collected based on specific criteria to ensure accurate representation of a larger population. In this context, the research sample consists of 120 respondents who are individual and business taxpayers in the city of Palopo, directly affected by local tax policies. The findings indicate that tax rates and tax administration significantly impact Local Own-Source Revenue, while the tax base shows no significant impact on Local Own-Source Revenue.