IMPLEMENTASI KEBIJAKAN PEMERINTAH DAERAH TENTANG PAJAK DAN RETRIBUSI DAERAH UNTUK PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) KOTA CIMAHI
Abstract
This article examines the implementation of local government policy on regional
taxes and levies to increase Local Own-Source Revenue (Pendapatan Asli
Daerah/PAD) in Cimahi City. The study is grounded in the transition from Law
Number 28 of 2009 to Law Number 1 of 2022 concerning Fiscal Relations between
the Central Government and Regional Governments, which was followed by Cimahi
City Regional Regulation Number 8 of 2023 concerning Regional Taxes and Levies.
Although the regulation provides a stronger legal basis for optimizing local revenue,
its implementation still faces several challenges, including formalistic policy
communication, inaccurate land and building tax databases, limited operational
resources, low taxpayer compliance, and fragmented coordination among local
government agencies. This research uses a qualitative approach with a
phenomenological method. Data were collected through in-depth interviews,
observation, and documentation involving the Head of the Cimahi City Revenue
Agency, technical tax and levy officers, the local legislative budget committee,
taxpayers, and community or business representatives. Data analysis was conducted
through data reduction, data display, conclusion drawing, and thematic coding using
NVivo 15 Plus. The analysis applies George C. Edward III’s policy implementation
theory, which consists of communication, resources, disposition, and bureaucratic
structure. The findings show that the policy has contributed positively to the increase
of PAD, with Cimahi City’s local revenue reaching Rp500.74 billion in 2024, supported
by cashless payment systems and digital tax administration. However, this
quantitative achievement has not fully resolved substantive implementation
problems, particularly the persistence of “junk data” in the land and building tax
database, uneven public understanding of the new regulation, and weak cross-agency
data integration. The article concludes that optimizing regional taxes and levies in
Cimahi City requires massive data cleansing, more educative public communication,
stronger inter-agency system integration, improved technical capacity of local
officials, and consistent digital transformation to strengthen fiscal independence and
public accountability.
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Regulasi dan Dokumen
Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara
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Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.
Peraturan Daerah Kota Cimahi Nomor 8 Tahun 2023 tentang Pajak Daerah dan
Retribusi Daerah.
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retribusi daerah Kota Cimahi.
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pajak dan retribusi daerah Kota Cimahi Tahun 2023.
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Badan Pendapatan Daerah Kota Cimahi. (2024). Data realisasi Pendapatan Asli
Daerah Kota Cimahi pasca penerapan Perda Nomor 8 Tahun 2023.
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