Optimizing Original Local Government Revenue (PAD) in the Dairi Regency: A Regional Revenue Agency (BAPENDA) Strategy

Wiro Oktavius Ginting, Simson Ginting, Siti Hazzah Nur, Februati Trimurni

Abstract


Abstract:  This study aims to increase Regional Original Revenue (PAD) in Dairi Regency and reduce reliance on federal subsidies by improving tax collection and management. The main objective is to evaluate the strategies used by the Dairi Regency Regional Revenue Agency (BAPENDA) to optimize PAD through intensification and extensification of local taxes. Using a descriptive and qualitative approach, the study gathered data through interviews, observations, and document analysis. The findings highlight BAPENDA’s efforts to modernize tax collection, including the implementation of digital payment systems and collaboration with village leaders to extend tax operations. Despite a 15% increase in tax revenue from hotels and restaurants following the introduction of Tapping Boxes, challenges such as staffing shortages and uncollected revenue persist. The study suggests that improving human resources, public awareness, and infrastructure is crucial for long-term success. Future research should assess the socioeconomic impact of PAD optimization on local businesses and services, and explore strategies for sustainable revenue growth.

Keywords


Optimizing Revenue; Local Government (PAD); Regional Revenue Agency (BAPENDA)

Full Text:

PDF

References


Ahrens, T., & Ferry, L. (2020). Financial resilience of English local government in the aftermath of COVID-19. Journal of Public Budgeting, Accounting and Financial Management. https://doi.org/10.1108/JPBAFM-07-2020-0098

Cvetković, V. M., Tanasić, J., Ocal, A., Kešetović, Ž., Nikolić, N., & Dragašević, A. (2021). Capacity development of local self-governments for disaster risk management. International Journal of Environmental Research and Public Health. https://doi.org/10.3390/ijerph181910406

Et. al., N. N. (2021). Intensification and Extensification of Entertainment Taxes to Increase Own-Source Revenue (PAD) in Makassar City. Turkish Journal of Computer and Mathematics Education (TURCOMAT). https://doi.org/10.17762/turcomat.v12i11.5874

Ginting, W. O., & Nur, S. H. (2022). Tourism Development Strategy In Dairi Regency. Dia. https://doi.org/10.30996/dia.v20i02.6416

Hills, R. M. (1998). The Political Economy of Cooperative Federalism: Why State Autonomy Makes Sense and “Dual Sovereignty” Doesn’t. Michigan Law Review. https://doi.org/10.2307/1290080

Ismail, R., Berutu, L., Rani, Z., & Zulkarnain, I. (2018). Indonesia’s new horizon for sustainable forestry: Ulayat right division based on local wisdom in Batak Pakpak ethnicity. International Journal of Agricultural and Statistical Sciences.

Jouste, M., Nalukwago, M. I., & Waiswa, R. (2021). Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection? Evidence from Ugandan administrative tax data. UNU-WIDER. https://doi.org/10.35188/UNU-WIDER/2021/930-9

Mazdalifah, M., Moulita, M., & Savitri, N. (2024). Media literacy in enhancing women’s participation towards Sustainable Development Goals in Indonesian plantation communities. WSEAS Transactions on Environment and Development, 20, 116–126.

Morrow, A., Chan, P., Tiernan, G., Steinberg, J., Debono, D., Wolfenden, L., Tucker, K. M., Hogden, E., & Taylor, N. (2022). Building capacity from within: Qualitative evaluation of a training program aimed at upskilling healthcare workers in delivering an evidence-based implementation approach. Translational Behavioral Medicine. https://doi.org/10.1093/tbm/ibab094

Natow, R. S. (2020). The use of triangulation in qualitative studies employing elite interviews. Qualitative Research. https://doi.org/10.1177/1468794119830077

Puyt, R. W., Lie, F. B., & Madsen, D. Ø. (2024). From SOFT approach to SWOT analysis: A historical reconstruction. Journal of Management History. https://doi.org/https://doi.org/10.1108/JMH-09-2023-0031

Rosid, A., & Romadhaniah. (2023). Assessing the Effectiveness of Law Enforcement on Improving Tax Compliance in Indonesia: An Empirical Investigation. Bulletin of Indonesian Economic Studies. https://doi.org/10.1080/00074918.2021.1970110

Seymour, F. J., Aurora, L., & Arif, J. (2020). The Jurisdictional Approach in Indonesia: Incentives, Actions, and Facilitating Connections. Frontiers in Forests and Global Change. https://doi.org/10.3389/ffgc.2020.503326

Siregar, O. M., Ridho, H., Nasution, M. A., & Nasution, M. D. T. P. (2024). Knowledge dynamics and absorptive capacity: Shaping innovation performance in the service business of small and medium-sized enterprises. International Review of Management and Marketing, 14((5)), 53–66.

Solaymani, S. (2021). A review on energy and renewable energy policies in iran. In Sustainability (Switzerland). https://doi.org/10.3390/su13137328

Talitha, T., Firman, T., & Hudalah, D. (2020). Welcoming two decades of decentralization in Indonesia: a regional development perspective. Territory, Politics, Governance. https://doi.org/10.1080/21622671.2019.1601595

Trimurni, F., & Dayana, D. (2018). The participation of community-based organizations on waste management in the city municipal of Medan. IOP Conference Series: Earth and Environmental Science. https://doi.org/10.1088/1755-1315/126/1/012141

von Luebke, C. (2009). The political economy of local governance: Findings from an Indonesian field study. Bulletin of Indonesian Economic Studies. https://doi.org/10.1080/00074910903040310

Zhang, J., Li, L., Yu, T., Gu, J., & Wen, H. (2021). Land assets, urban investment bonds, and local governments’ debt risk, china. International Journal of Strategic Property Management. https://doi.org/10.3846/ijspm.2020.13834




DOI: https://doi.org/10.31764/justek.v7i4.29451

Refbacks

  • There are currently no refbacks.


JUSTEK : Jurnal Sains dan Teknologi sudah terindeks