ANALISIS KINERJA PEMUNGUTAN PAJAK TERHADAP PENDAPATAN ASLI DAERAH SEBELUM DAN SESUDAH COVID-19 (Studi Kasus pada Dinas Pendapatan Kabupaten Muna)

The aim of this research is to find out (1) the level of effectiveness of tax collection performance on Muna Regency's original regional income before and after Covid-19. (2) what is the level of efficiency of local tax collection in Muna Regency before and after Covid-19. (3) how much tax contributes to Muna Regency's original regional income. This research will describe the degree of effectiveness of regional tax revenues in Muna Regency using descriptive analysis and the charge performance index (CPI) approach. Potential regional taxes, regional levies, their objectives and realization, as well as local original income are the statistics used. Effectiveness, efficiency and contribution analyzes are used to test the data. This analysis is used to provide a systematic explanation, actual and accurate statement of facts, and only describes situations or events, not to test hypotheses. The Muna Regency Regional Revenue Service is the object of this research. Documentation techniques are a secondary data collection method that will be used in this research. Documentation techniques are a means of collecting information from various existing sources. This documentation data can be obtained from the official Muna Regency government website or the Muna Regency Regional Revenue Service. The results of this research are: (1) the category of regional tax effectiveness on Original Regional Income in Muna Regency in 2019-2020 is in the very effective category, because the percentage is above 100%. (2) the level of efficiency of regional tax collection in Muna Regency in 2019-2020 is in the very efficient category. (3) the average regional tax contribution to Muna Regency's PAD for 2019-2020 was 35.5% and is in the quite good category.