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Abstract

Tulungagung Regency’s Locally Generated Revenue (PAD) remains concentrated in three main types of taxes, while levies contribute less than optimally. This study aims to analyze the potential and performance of regional taxes and levies as instruments of fiscal independence in Tulungagung Regency using overlay analysis. The analysis shows that several taxes with low contributions have experienced significant growth, indicating policy space for expanding the revenue base. This finding implies that the overlay analysis approach can guide the determination of more precise and contextual fiscal strategies, as well as contribute to the development of a regional fiscal evaluation framework and the design of an adaptive fiscal system in the era of fiscal decentralization.

Bahasa Abstract

Pendapatan Asli Daerah (PAD) Kabupaten Tulungagung masih terkonsentrasi pada tiga jenis pajak utama, sementara itu, retribusi masih belum optimal kontribusinya. Penelitian ini bertujuan untuk menganalisis potensi dan kinerja pajak, serta retribusi daerah sebagai instrumen kemandirian fiskal di Kabupaten Tulungagung menggunakan analisis overlay. Hasil analisis menunjukkan bahwa beberapa jenis pajak dengan kontribusi rendah justru mengalami pertumbuhan signifikan menandakan adanya ruang kebijakan untuk perluasan basis penerimaan. Implikasi temuan ini bahwa pendekatan analisis overlay mampu menjadi panduan dalam penentuan strategi fiskal yang lebih presisi dan kontekstual, berkontribusi terhadap pengembangan kerangka kerja evaluasi fiskal daerah, serta desain sistem fiskal adaptif dalam era desentralisasi fiskal.

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