GOVERNMENT STRATEGY FOR INCREASING LOCALLY-GENERATED REVENUE (PAD) FROM THE ENTERTAINMENT TAX SECTOR IN SOUTH TANGERANG CITY
Keywords:
Human Resources Competencies, Local Government Information System, Quality of Local Government Financial ReportsAbstract
Government Strategy for Increasing Locally-Generated Revenue (PAD) from the Entertainment Tax Sector in South Tangerang City. Locally-Generated Revenue (PAD) serves as the primary pillar of regional fiscal autonomy. South Tangerang City possesses significant potential in the service and entertainment sectors, however, the realization of fiscal revenue from these areas remains volatile due to challenges in oversight and taxpayer compliance. This study aims to analyze the strategies employed by the South Tangerang City Government to increase PAD from the entertainment tax sector, as well as the obstacles encountered during their implementation. A qualitative descriptive research method with a case study approach was utilized. The findings indicate that the local government has implemented a two-pillared strategy: intensification through the digitalization of tax collection (e-tax), the installation of transaction-recording devices, and more frequent field audits and extensification through area canvassing and the identification of new taxable objects, such as emerging commercial sports and premium recreational activities. While these strategies have positively contributed to regional fiscal stability, their implementation remains hindered by low voluntary taxpayer compliance (under-reporting), a shortage of supervisory personnel, technical issues with digital equipment, and resistance from business owners regarding adjustments to the Tax on Certain Goods and Services (PBJT) following the enactment of the Law on Financial Relations between the Central Government and Regional Governments (UU HKPD). The study concludes that the sustainable optimization of PAD from the entertainment sector requires consistent law enforcement, stronger integration of digital systems across government agencies, and the harmonization of fiscal policies to maintain a favorable regional investment climate.
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