OPTIMIZING LOCAL RETRIBUTION GOVERNANCE TO ENHANCE REGIONAL REVENUE IN INDONESIA: A SOCIO-LEGAL STUDY

Authors

  • Siti Rohani
  • Lolita
  • Muhammad Qahar Awaka
  • Mega Fitri Hertini

DOI:

https://doi.org/10.18623/rvd.v23.6378

Keywords:

Local Retribution, Regional Revenue, Socio-Legal Approach, Fiscal Decentralization

Abstract

This study examines the governance of local retribution collection in Indonesia, specifically, Singkawang City and its contribution to enhancing regional original revenue (PAD). Using a socio-legal approach, this research combines normative legal analysis with empirical field data obtained through interviews and document studies. The findings reveal that although the local government has implemented various strategies, including public outreach and institutional collaboration, the effectiveness of retribution collection remains constrained by structural and behavioral challenges, particularly during the COVID-19 pandemic. Key obstacles include declining business activity, low public awareness, and administrative inefficiencies. The study argues that optimizing retribution governance requires institutional innovation, digitalization of payment systems, and strengthening legal awareness among taxpayers. This research contributes to the discourse on local fiscal governance and legal effectiveness in decentralized systems.

References

A’yun, I. Q., Vianti, W. O., & Zalina, Z. (2022). Determinants of Original Local Government Revenue (PAD): Case Studies of 34 Provinces in Indonesia. JAMPE (Journal of Asset Management and Public Economy), 1(2), 35–46. https://doi.org/10.12928/jampe.v1i2.6046

Asshiddiqie, J. (2004). Konstitusi dan Konstitusionalisme Indonesia. Mahkamah Konstitusi RI.

Azzam, F. D., Noviarti, H., & Yunita, K. (2024). Analysis of Factors Influencing the Achievement of the Target Revenue of Advertisement Tax Arrangements in Singkawang City. International Research Journal of Economics and Management Studies, 3(6), 34–43. https://doi.org/10.56472/25835238/irjems-v3i6p105

Banakar, R., & Travers, M. (2005). Theory and Method in Socio-Legal Research. Hart.

Corbridge, S. (2002). Development as freedom: The spaces of Amartya Sen. Progress in Development Studies. https://doi.org/10.1191/1464993402ps037ra

Creswell, J. W., & Poth, C. N. (2018). Qualitative Inquiry and Research Design: Choosing Among Five Approaches (4th ed.). SAGE Publications.

Dagan, T., & Pirlot, A. (2024). Global tax governance: taking stock of the past and looking forward. Journal of International Economic Law, 27(4), 591–595. https://doi.org/10.1093/jiel/jgae042

Dewi Hasniati Buton, R.Siti Mardiati Narjilah, & Erik. (2022). Otonomi Daerah Sebagai Instrumen Pertumbuhah Kesejahtraan Dan Peningkatan. Jurnal Rechten : Riset Hukum Dan Hak Asasi Manusia. https://doi.org/10.52005/rechten.v1i3.43

Ehrlich, E. (1936). Fundamental Principles of the Sociology of Law. Harvard University Press.

Hadiyatno, D., Susiswo, S., Patimah, S., Nainggolan, H., & Ernayani, R. (2020). the Effect of Local Taxes, Regional Retribution, and Other Legal District Own Source Revenues on the Increase of District Own Source Revenue. Humanities & Social Sciences Reviews, 8(1), 426–431. https://doi.org/10.18510/hssr.2020.8153

Hidayat, A., & Yulianita, A. (2025). Fiscal decentralization, monetary policy, and economic growth in Indonesia: A panel data analysis. Jurnal Perspektif Pembiayaan Dan Pembangunan Daerah, 13(4), 2355–8520. https://doi.org/10.22437/ppd.v13i4.42111

Indrawati, S. M., Satriawan, E., & Abdurohman. (2024). Indonesia’s Fiscal Policy in the Aftermath of the Pandemic. Bulletin of Indonesian Economic Studies, 60(1), 1–33. https://doi.org/10.1080/00074918.2024.2335967

Isman, M. H. S., Salomo, R. V., & Bakri, M. R. (2025). Integration of fiscal policy and accountability to improve public services in Indonesia: From transfers to outcomes. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 11(2), 243–257. https://doi.org/10.28986/jtaken.v11i2.2108

Lewis, B. D. (2023). Indonesia’s New Fiscal Decentralisation Law: A Critical Assessment. Bulletin of Indonesian Economic Studies, 59(1), 1–28. https://doi.org/10.1080/00074918.2023.2180838

Marzuki, P. M. (2010). Penelitian Hukum. Kencana Prenada Media Group.

Mertokusumo, S. (1991). Mengenal Hukum: Suatu Pengantar. Liberty.

Mufid, H. A., & Widyawati, D. (2025). Fiscal Sustainability and Country Risk Profile: Empirical Evidence in Indonesia. Signifikan: Jurnal Ilmu Ekonomi, 14(1), 163–178. https://doi.org/10.15408/sjie.v14i1.45081

Mursalin, D., & Irawan, T. (2025). MenyeimbangkanPertumbuhan, Pemerataan, dan Kewilayahan: Dilema Desentralisasi dalam Pembangunan Indonesia. Jurnal Ekonomi Dan Kebijakan Pembangunan, 14(1), 58–82.

Negeri, K. D. (2022). Peraturan Menteri Dalam Negeri Nomor 82 Tahun 2022 tentang Dasar Pengenaan Pajak Kendaraan Bermotor.

Nelken, D. (2008). Eugen Ehrlich, living law, and plural legalities. In Theoretical Inquiries in Law. https://doi.org/10.2202/1565-3404.1193

Pemerintah Indonesia. (2022). Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.

Pravitasari, C. F., & Insukindro, I. (2023). The Impact of Fiscal-Monetary Policy Interaction on the Indonesian Economy. Jurnal Ekonomi Pembangunan, 20(2), 159–172. https://doi.org/10.29259/jep.v20i2.18586

Priyadipa, A., Anwar, K., Darmawati, D., Biby, S., & Irfan, D. (2022). the Effect of Fiscal Policy on Economic Growth in Indonesia. Journal of Malikussaleh Public Economics, 5(1), 33–39. https://doi.org/10.29103/jmpe.v5i1.8154

Rahardjo, S. (2003). Sisi-Sisi Lain dari Hukum di Indonesia. Citra Aditya Bakti.

Rikky. (2025). Implementation of Fiscal Incentive Policy for Investment Facilitation in Singkawang City Government (Study at Regional Revenue Agency of Singkawang City in 2023-2024). Padjajaran University, 2, 306–312.

Rininda, B. P., & Ismaiyah. (2024). Effectiveness and Contribution of Regional Taxes and Retribution Towards Regional Original Income of Tanah Laut Regency. Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI), 9(1), 219–234.

Siahaan, M. P. (2016). Pajak Daerah dan Retribusi Daerah. Rajawali Pers.

Soekanto, S. (2008). Pengantar Penelitian Hukum (3rd ed.). UI Press.

Sofilda, E., Zilal Hamzah, M., & Kusairi, S. (2023). Analysis of fiscal decentralisation, human development, and regional economic growth in indonesia. Cogent Economics and Finance, 11(1). https://doi.org/10.1080/23322039.2023.2220520

Sriyana, J. (2022). Fiscal and monetary policies to reduce inflation rate in Indonesia. Jurnal Kebijakan Ekonomi Dan Keuangan, 1(1), 82–91. https://doi.org/10.20885/jkek.vol1.iss1.art8

Staf Bidang Keuangan BKD Kota Singkawang. (2023). Wawancara mengenai Pengelolaan Keuangan Daerah.

Suandy, E. (2000). Hukum Pajak. Salemba Empat.

Sunggono, B. (2003). Metodologi Penelitian Hukum. RajaGrafindo Persada.

Thilly, F. (1923). Sociological Jurisprudence. The Philosophical Review. https://doi.org/10.2307/2178814

Waluyo, B. (2002). Penelitian Hukum dalam Praktik. Sinar Grafika.

Yani, A. (2013). Hubungan Keuangan antara Pemerintah Pusat dan Daerah di Indonesia (Revisi). Rajawali Pers.

Yusuf, N., & Firdaus, M. (2020). Fiscal Decentralization and Regional Economic Growth in Indonesia: A Spatial Econometric Approach. Jurnal Kebijakan Dan Administrasi Publik, 24(1), 9213. https://journal.ugm.ac.id/jkap

Zulkarnaen, M., & Herawaty, H. (2022). Direction of Fiscal Policy in Supporting Indonesia’s Economic Growth duing the Covid-19 Pandemic. Jurnal Ilmiah Ilmu Administrasi Dan Manajemen, 15(3), 121–130. https://ojs.unm.ac.id/AM/article/download/32441/15006

Downloads

Published

2026-05-13

How to Cite

Rohani, S., Lolita, Awaka, M. Q., & Hertini, M. F. (2026). OPTIMIZING LOCAL RETRIBUTION GOVERNANCE TO ENHANCE REGIONAL REVENUE IN INDONESIA: A SOCIO-LEGAL STUDY. Veredas Do Direito, 23(8), e236378. https://doi.org/10.18623/rvd.v23.6378

Issue

Vol. 23 No. 8 (2026): Veredas do Direito, v. 23, n. 8 2026

Section

Articles

License

I (we) submit this article which is original and unpublished, of my (our) own authorship, to the evaluation of the Veredas do Direito Journal, and agree that the related copyrights will become exclusive property of the Journal, being prohibited any partial or total copy in any other part or other printed or online communication vehicle dissociated from the Veredas do Direito Journal, without the necessary and prior authorization that should be requested in writing to Editor in Chief. I (we) also declare that there is no conflict of interest between the articles theme, the author (s) and enterprises, institutions or individuals.

I (we) recognize that the Veredas do Direito Journal is licensed under a CREATIVE COMMONS LICENSE.

 

Licença Creative Commons Attribution 3.0