Analisis Strategi Peningkatan Pendapatan Daerah Melalui Identifikasi Potensi Pajak Daerah di Kabupaten Lampung Barat

Jonis Arian David; Linda Sari; Suripto Suripto

doi:10.36448/ejkpp.v11i1.4769

Analisis Strategi Peningkatan Pendapatan Daerah Melalui Identifikasi Potensi Pajak Daerah di Kabupaten Lampung Barat

Jonis Arian David, Linda Sari, Suripto Suripto

Abstract

Peningkatan Pendapatan Asli Daerah (PAD) merupakan salah satu indikator utama kemandirian fiskal daerah dalam mendukung pembangunan yang berkelanjutan. Penelitian ini bertujuan untuk menganalisis strategi peningkatan pendapatan daerah melalui identifikasi potensi pajak daerah di Kabupaten Lampung Barat serta mengidentifikasi faktor-faktor penghambat yang memengaruhi pelaksanaannya. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif melalui teknik pengumpulan data berupa observasi, wawancara mendalam, dan dokumentasi terhadap pejabat Badan Pendapatan Daerah serta wajib pajak. Hasil penelitian menunjukkan bahwa strategi peningkatan PAD dilakukan melalui empat langkah utama, yaitu pendataan ulang wajib pajak, pelaksanaan monitoring dan evaluasi rutin, penyelenggaraan sistem komputerisasi penerimaan daerah, serta peningkatan komitmen seluruh pemangku kepentingan. Keempat strategi tersebut terbukti efektif dalam memperkuat transparansi, efisiensi, dan akurasi pengelolaan pajak daerah. Namun, implementasinya masih menghadapi beberapa hambatan, seperti rendahnya kompetensi aparatur pajak, kurang optimalnya monitoring, belum terintegrasinya sistem pemungutan pajak secara daring, serta rendahnya kesadaran dan kepatuhan wajib pajak. Oleh karena itu, pemerintah daerah perlu meningkatkan kapasitas sumber daya manusia, memperkuat sistem informasi perpajakan berbasis digital, serta memperluas edukasi perpajakan bagi masyarakat guna memperkuat efektivitas kebijakan peningkatan PAD di Kabupaten Lampung Barat.

Keywords

Pendapatan Asli Daerah; Pajak Daerah.

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DOI: http://dx.doi.org/10.36448/ejkpp.v11i1.4769