POLICY STRATEGY FOR OPTIMIZING LOCAL TAX REVENUE TO SUPPORT FISCAL INDEPENDENCE IN LAMPUNG PROVINCE
DOI:
https://doi.org/10.35450/jip.v13i02.1218Keywords:
Fiscal Independence, Tax Opsen, Service DigitalizationAbstract
Efforts to increase regional fiscal independence are the primary goals of fiscal decentralization as required in Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments (HKPD). As the main constributor to Lampung Province's Regional Original Revenue (PAD), the Motor Vehicle Tax (PKB) has not yet provided optimal outcomes for local taxes realization in 2020-2024, resulting in 88-92 percent of the local tax revenue target. This policy paper aims to analyze the causes of PKB arrears, identify taxation services flaws, and formulate data based policy strategies. The approach employed is descriptive qualitative combined with a field survey. The results indicate that PKB arrears are caused by insufficient tax literacy, limited digital access in rural areas, and non-technologically linked service systems. Policy recommendations include optimizing the digitalization of PKB services, improving the Samsat application, automatic notification system (SMS or WhatsApp), and collaboration with fintech to increase payment efficiency. This emphasizes how crucial it is to change tax governance as a fiscal strategy towards suistainable independent regions.
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