ANALISIS STRUKTUR PENDAPATAN ASLI DAERAH (PAD) DAN KEMANDIRIAN FISKAL DI KABUPATEN KONAWE

Abstrak

Abstract This study aims to analyze the structure of Local Original Income (PAD) and encourage the level of fiscal independence in Konawe Regency. This study uses quantitative descriptive method with secondary data from the Regional Revenue Agency (BAPENDA) and the Central Statistics Agency (BPS) of Konawe Regency during the period 2014–2023. The analysis was carried out through identification of PAD components and evaluation the level of fiscal independence using the Fiscal Independence Ratio. Results showed that the largest component in Konawe Regency's PAD structure was Other Legitimate Revenues, which accounted for 51.10% of total PAD. Local Taxes and Local Retributions also contributed, amounting to 26.52% and 17.80% respectively. Konawe Regency's fiscal independence ratio is classified as very low with an instructive relationship pattern, indicating a high dependence on central government assistance.

Kata kunci

• Kemandirian Fiskal
• PAD
• Struktur Pendapatan