This research analyzes the effectiveness and
efficiency of the expenditure budget implementation at
the Makassar City Regional Revenue Agency
(BAPENDA). This research is descriptive research,
which is studied quantitatively. The variables of this
research are effectiveness and efficiency. The population
in this research is the statement of income and budget
realization at the Regional Revenue Agency of Makassar
City. The research sample is the statement of income and
budget realization at the Makassar City Regional
Revenue Agency for 2018-2022. Data collection
techniques using library and field research. Data
analysis is using the effectiveness and efficiency ratio.
This research shows that in 2018-2020, the criteria for
the expenditure budget effectiveness at the Makassar
City Regional Revenue Agency was assessed as less
effective. In 2021, the evaluation of the effectiveness of
the Expenditure Budget has decreased so that it is
considered Ineffective. In 2022, it will also be considered
Less Effective. Meanwhile, the efficiency of budget
realization at the Makassar City Regional Revenue
Agency for 2018-2022 is considered Very Efficient.
Keywords : Effectiveness, Efficiency, Budget, and Budget Realization.