Arintoko Arintoko, Icuk Rangga Bawono


This study aims to analyze the optimization of the local tax revenues of Tegal City, Indonesia, based on ratio analysis and Klassen Typology mapping. The taxes that are a priority for optimizing efforts as a source of local tax revenue in Tegal City are: street lighting tax; the fee for the acquisition of land and building rights (FALBR); land and building tax; and restaurant tax. Based on analysis via the Klassen Typology, the performance of street lighting tax, FALBR, and land and building tax revenues must be maintained, with an increase in the complete and updated potential database and tax collection efficiency due to their high contributions. Meanwhile, restaurant tax is a tax that has been increased and is growing rapidly, and still allows for further enhancement. Although they contribute relatively little, entertainment tax, hotel tax, and parking tax also have great potential, and can be increased further because they have high growth beyond that of local tax revenue.


local tax revenues, Klassen typology, local own-source revenue

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