THE IMPACT OF THE IMPLEMENTATION OF LAW NUMBER 1 OF 2022 ON LOCAL TAX REVENUE AT THE MADIUN CITY REGIONAL REVENUE AGENCY (BAPENDA)

Khusnul Rohmatin

Abstract


This study aims to analyze local tax revenue before and after the UU HKPD came into effect, compare the two periods, and explain BAPENDA's adaptation efforts in response to the changes introduced by the HKPD Law. This study is based on the theory of fiscal decentralization proposed by Oates (1999), which highlights the importance of the capacity of local institutions to manage taxation authority optimally. A qualitative method focusing on a case study approach was employed. Data were collected through documentation, interviews, and passive observation, and subsequently analyzed using triangulation techniques. The results indicate that, overall, local tax revenue increased; however, declines were observed in the Goods and Services Tax (PBJT) for parking services and hotel services, as well as in the PBB P2. BAPENDA responded to the regulatory changes by adjusting administrative systems,conducting public outreach, fostering inter-agency cooperation, coordinating internally with staff, coordinating with the provincial government regarding opsen, and implementing incentive programs. This research serves as a basis for evaluating local fiscal policy and offers a reference for other local governments regarding the implementation of the UU HKPD.

Keywords: UU HKPD, Local Tax, Fiscal Decentralization, Madiun City BAPENDA


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