Analysis Of Regional Tax Potential As A Source Of Regional Original Income In West Nias Regency
Abstract
This study aims to analyze the contribution of regional taxes to Local Own-Source Revenue (PAD), measure the effectiveness of tax collection, and assess the extent to which the realization of regional tax revenue reflects the fiscal potential of West Nias Regency. This research employs a descriptive quantitative approach using secondary data obtained from the Regional Financial and Revenue Management Agency (BPKPAD) of West Nias Regency for the 2020–2024 period. The analysis includes the calculation of the contribution of regional taxes to PAD, the effectiveness ratio between realization and target, and the level of fiscal potential reflection (tax gap), using tax targets as an approximation of fiscal potential. The results show that the contribution of regional taxes to PAD falls into the fair category, while the effectiveness of tax collection is very good. The average Fiscal Potential Reflection Level (TPF) of 127.2% indicates that tax realization has optimally reflected the region’s fiscal potential. Overall, the performance of regional tax management in West Nias Regency is categorized as good to very good. The local government is advised to continuously update tax object data, strengthen tax administration systems, and enhance taxpayer awareness to ensure the sustainability of regional revenues and reinforce fiscal independence.
Downloads
Copyright (c) 2026 Tema Aturai Gulo, Idarni Harefa, Nanny Artatina Bu'ulolo, Serniati Zebua
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
An author who publishes in the Jurnal Fokus Manajemen (JFM) agrees to the following terms:
Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal
Submission of a manuscript implies that the submitted work has not been published before (except as part of a thesis or report, or abstract); that it is not under consideration for publication elsewhere; that its publication has been approved by all co-authors. If and when the manuscript is accepted for publication, the author(s) still hold the copyright and retain publishing rights without restrictions. For the new invention, authors are suggested to manage its patent before published. The license type is CC-BY-SA 4.0.
Jurnal Fokus Manajemen (JFM) is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
You are free to:
Share — copy and redistribute the material in any medium or format
Adapt — remix, transform, and build upon the material
for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
