Maharani, Dwita (2025) IMPLEMENTASI UU HKPD NO. 1 TAHUN 2022 DALAM OPTIMALISASI PENDAPATAN ASLI DAERAH DI BAPENDA PROVINSI BANTEN. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This study is based on fiscal regulation reforms aimed at consolidating two previous laws and granting broader authority to local governments in managing Regional Original Revenue (PAD). The objective of this research is to analyze the implementation of Law Number 1 of 2022 concerning the Financial Relationship between the Central Government and Regional Governments (HKPD Law) in efforts to optimize PAD in Banten Province. The method used is descriptive with a field study approach, supported by doumentation and interviews with relevant officials at the Regional Revenue Agency (Bapenda) of Banten Province. The result of the study show that the implementation of the HKPD Law in Banten has been carried out gradually trough regulatory adjustments, tax system digitalization, and the enhancement of human resource capacity. However, the realization of PAD in 2023 and 2024 has not yet reached the expected target. This in mainly due to suboptimal collection of new types of taxes, such as the Heavy Equipment Tax (PAB) and Surface Water Tax (PAP). Bapenda has responded with several strategis, including updating tax object data, educating taxpayer, and strengthening inter-agency coordination. In conclusion, the HKPD Law provides broader fiscal opportunities for local governments, but its success still requires improvements in technical aspects, institutional capacity, and public tax awareness to truly optimize regional revenue.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Latar belakang ini dilandasi oleh perubahan regulasi fiskal untuk menggabungkan dua Undang-Undang sebelumnya dan memberi kewenangan lebih luas kepada daerah dalam mengelola Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk menganalisis implementasi Udang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintah Daerah (UU HKPD) dalam upaya Optimalisasi Pendapatan Asli Daerah (PAD) di Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan studi lapangan, dokumentasi, dan wawancara kepada pihak terkait di Badan Pendapatan Daerah (Bapenda) Provinsi Banten. Hasil penelitian menunnjukan bahwa implementasi UU HKPD di Provinsi Banten telah berjalan secara bertahap, melalui penyesuaian regulasi, digitalisasi sistem perpajakan, dan peningkatan kapasitas Sumber Daya Manusia (SDM). Namun, realisasi PAD tahun 2023 dan 2024 belum maksimal, disebabkan belum optimalnya pemungutan pada jenis pajak baru seperti Pajak Alat Berat (PAB) dan Pajak Air Permukaan (PAP). Bapenda telah melakukan berbagai strategi seperti pemutakhiran data objek pajak, edukasi kepada wajib pajak serta memperkuat koordinasi antar instansi. Kesimpulannnya, UU HKPD memberi peluang fiskal yang lebih luas bagi daerah, tetapi masih perlu diperkuat dari sisi teknis, kelembagaan, dan kesadaran pajak untuk mengoptimalkan PAD. | |||||||||
| Uncontrolled Keywords: | Keywords: Implementation of the HKPD Law, Regional Original Income, Bapenda, Bant Kata kunci: Implementasi UU HKPD, Pendapatan Asli Daerah, Bapenda, Provinsi Banten, Pajak Daerah | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Dwita Maharani Dwita | |||||||||
| Date Deposited: | 19 Aug 2025 07:42 | |||||||||
| Last Modified: | 19 Aug 2025 07:42 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/52111 |
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