The Effect of Intensification and Extensification of Tax and Retribution on Local Own-Source Revenue.

Local own-source revenue is a significant element of the implementation of regional autonomy. The local own-source revenue of a region is impactful to the region’s self-reliance in financing the development program for public needs. The present study is aimed to investigate the effect of intensification and extensification of retribution tax on local own-source revenue in Gorontalo city. A qualitative method and ex-post-facto approach were employed in this research. The results showed that the intensification and extensification of retribution tax are influential to the local ownsource revenue. All in all, the research implications suggest for the regional development to optimize the regional finance potentials by the program of intensification and extensification. An increase in local own-source revenue will improve the region’s capacity to implement governance and apply financial autonomy from the central government. The research findings are treated as the recommendation to the government, other related institutions, practitioners, and the community. [ABSTRACT FROM AUTHOR]