Analysis Of Local Tax Contribution, Local Retribution, Results Of Management Of Separated Local Assets And Other Local Original Revenue Legitimately Towards Local Revenue In The Local Government Of Kupang City

The implementation of Law No. 23 of 2014 concerning Regional Government and Law No. 33 of 2004 concerning Central and Regional Financial Balance has caused fundamental changes regarding the regulation of relations between the Center and Regions, especially in the field of government administration and in financial relations between the Central and Regional Governments, known as the era of regional autonomy. In the current era of regional autonomy, regions are given greater authority to regulate and manage their own households. The objectives include bringing government services closer to the community, making it easier for the community to monitor and control the use of funds sourced from the Regional Revenue and Expenditure Budget (APBD), in addition to creating. The contribution of regional taxes to the regional income of Kupang City in 2020 was 8.59%, The contribution of regional taxes to the regional income of Kupang City in 2021 was 8.32%, The contribution of regional taxes to the regional income of Kupang City in 2022 was 10.38%. The contribution of levies to the regional income of Kupang City for 2020 was 3.33%, The contribution of levies to the regional income of Kupang City for 2021 was 3.38%, The contribution of levies to the regional income of Kupang City for 2022 was 5.56% The results of the achievement of the percentage of regional independence when associated with the pattern of relations between the central government and regional governments in the implementation of regional autonomy, especially the implementation of Law Number 33 of 2004 which has been amended to Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments, then the regional financial independence of Kupang City is in an instructive relationship pattern, where the role of the central government is more dominant in financing the development of Kupang City than the independence of the regional government so that it is considered that the regional government has not been able to implement regional autonomy