ISSN: 2225-8329
Open access
The source of regional revenue is aimed at financing governance and development and to improve the welfare and prosperity of the community. The purpose of this study is to examine the contribution and the rate of growth of Regional Taxes, Regional Levies, Separated Regional Wealth Management Results, and Other Legitimate Regional Original Revenues to Regional Original Income in West Kutai Regency. Following the problems and objectives that have been formulated, the research approach is quantitative. In this study, secondary data based data sources during 2014-2018 were obtained from the Regional Revenue Service and the Central Statistics Agency of West Kutai Regency. To analyze the data, a contribution analysis, growth rate, and Klassen Typology analysis tool for each type of Regional Original Income is used against the overall total. Based on its contribution, Other Legitimate Regional Original Revenues are revenues with the highest contribution to the total of Regional Original Income. From the growth rate, the Regional Tax is the source of revenue of the Regional Original Income with the highest growth rate. Finally, the Klassen Typology analysis shows that Other Legitimate Regional Revenues can provide opportunities for an increase in the total Regional Original Income.
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To cite this article: Wijaya, A., Dio Caisar Darma, D. C., Pusriadi, T. (2020). How Contribute and the Growth of Regional Original Income? A Typology Empirical, International Journal of Academic Research in Accounting, Finance and Management Sciences 10 (2):140-156.
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