UNLOCKING REVENUE POTENTIAL: A KLASSEN TYPOLOGY ANALYSIS OF REGIONAL TAX POLICIES IN GARUT REGENCY, INDONESIA

Abstract

This research examines the effectiveness of regional tax policies in Garut Regency, Indonesia, using the Klassen typology analysis. The study analyzes the contribution and effectiveness rates of various regional taxes, such as entertainment tax, street lighting tax, urban and rural land and building tax, and property transfer fees. The findings indicate that these taxes play a crucial role in the region's revenue generation, with entertainment tax being the highest contributor. Despite the challenges posed by the Covid-19 pandemic, the region has managed to increase its tax revenue, particularly in 2020. However, there are still areas for improvement, including optimizing the contribution of regional taxes to regional income by exploring untapped potentials and addressing tax policy changes that may affect revenue streams. The research highlights the importance of strategic tax planning and administration in maximizing revenue collection and promoting economic growth in Garut Regency