OPTIMIZING LOCAL RETRIBUTION GOVERNANCE TO ENHANCE REGIONAL REVENUE IN INDONESIA: A SOCIO-LEGAL STUDY
DOI:
https://doi.org/10.18623/rvd.v23.6378Palavras-chave:
Local Retribution, Regional Revenue, Socio-Legal Approach, Fiscal DecentralizationResumo
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.
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