OPTIMIZATION OF EXTENSIFICATION AND INTENSIFICATION STRATEGIES FOR REGIONAL LEVIES IN BANTEN PROVINCE: ASSET UTILIZATION, TARIFF ADJUSTMENT, AND PUBLIC SERVICE IMPROVEMENT
DOI:
https://doi.org/10.56945/jkpd.v10i1.384Keywords:
local revenue, user charges, asset utilization, public service quality, fiscal decentralization.Abstract
Local revenue (PAD) serves as a critical fiscal instrument for achieving regional financial independence under Indonesia’s decentralized governance framework. Among its key components, local user charges (retribusi daerah) remain significantly underutilized, particularly in Banten Province, where their contribution to PAD averaged only 1.5%–2.2% between 2018 and 2022. This study aims to develop an integrated strategy to optimize regional user charges by simultaneously examining three interrelated dimensions: (1) asset-based extensification, (2) tariff rationalization through cost-recovery principles, and (3) service quality improvement via digital transformation. Employing a mixed-methods approach, this research combines descriptive quantitative analysis of fiscal records with thematic qualitative analysis from interviews and focus group discussions with 15 key stakeholders across local government institutions and service users. Results show that over 60% of regional assets remain unmapped or unmonetized, while tariff structures are outdated and often misaligned with the economic value of services. Moreover, fragmented institutional coordination and low service quality have hindered taxpayer compliance. The study proposes a policy framework emphasizing digital asset mapping, regular tariff benchmarking, integrated e-services, inter-agency coordination, and strategic human capital investment. By uniting asset management, pricing policies, and public service delivery into a cohesive model, this research offers both a theoretical contribution to fiscal decentralization literature and practical guidance for local governments seeking to enhance revenue performance. The novelty of this study lies in its multidimensional, evidence-based approach, bridging existing research gaps and supporting the formulation of context-responsive local fiscal policies.
References
Akramul Kabir, S. M. (2024). Thematic Analysis: A Practical Guide. Pasaa Paritat Journal, 39, 142–145. https://doi.org/10.58837/CHULA.PPJ.39.8
Aswan, A., Dahham Sabbar, S., Bashir, S., & Ratna Sari Dewi, A. (2024). Linking regional investments and revenues at the provincial level to investment loan decisions by local government banks in Indonesia. Public and Municipal Finance, 13(2), 31–43. https://doi.org/10.21511/pmf.13(2).2024.04
Badan Pendapatan Daerah Provinsi Banten. (2023). Rencana Strategis 2023-2026.
Bird, A. (2018). Taxation and executive compensation: Evidence from stock options. Journal of Financial Economics, 127(2), 285–302. https://doi.org/10.1016/j.jfineco.2017.11.006
BPS Provinsi Banten. (2023). Provinsi Banten Dalam Angka 2023. https://banten.bps.go.id.
Chumairoh, D., Andi, & Mukhtar. (2022). Effect of Local Tax, Local Retribution, Restricted local assets Management, and General Allocation Funds on Regency and Municipal Capital Expenditures in Banten Province. Management Science Research Journal, 1(2), 30–42. https://doi.org/10.56548/msr.v1i2.17
Ervina, E., & Hidayah, N. (2024). The Influence Of Local Taxes And Local Retributions On Regional Expenditure Through Local Own-Source Revenue As A Mediating Variable During The Pandemic Period(Empirical Study In Cities/Districts In West Java). Devotion : Journal of Research and Community Service, 5(2), 303–317. https://doi.org/10.59188/devotion.v5i2.690
Ginanjar, R. A. F., Sutjipto, H., Sugiyarto, & Basuki Rahmat. (2025). Analysis of the Impact of Fiscal Decentralization on Regional Fiscal Imbalances: A Cross-Region Case Study in Java. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 10(1), 39–52. https://doi.org/10.33105/itrev.v10i1.1131
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
Masyruroh, A. M. (2021). Pengaruh Potensi Penerimaan Pajak dan Retribusi Terhadap Peningkatan Pendapatan Asli Daerah (PAD) di Kota Serang. Jurnal Kebijakan Pembangunan Daerah, 5(1), 34–46. https://doi.org/10.56945/jkpd.v5i1.116
Mulyono, & Survival. (2023). Market Retribution Market Potential Analysis in Malang City. Journal of Management Research and Studies, 1(2), 297–311. https://doi.org/10.61665/jmrs.v1i2.46
Purwati, E., Sufilah, N., Hidayat, Moh. T., & Bharoto, R. M. H. (2025). Market Retribution: Optimization Of Regional Original Revenue In Cirebon City. Interdiciplinary Journal and Hummanity (INJURITY), 4(7), 491–504. https://doi.org/10.58631/injurity.v4i7.1458
Rahman, A., Nur Fauziya, A., & Kurnia Sari3, T. (2024). Strategies For Optimizing Traditional Market Retribution: A Study In Purworejo Regency. International Journal Of Community Service, 4(1), 1–8. https://doi.org/10.51601/ijcs.v4i1.246
Robinson, P. (2007). Designing and Conducting Mixed Methods Research. Australian and New Zealand Journal of Public Health, 31(4), 388. https://doi.org/10.1111/j.1753-6405.2007.00096.x
Setyawati, R., & Faridatussalam, S. R. (2023). Determinant Analysis of Local Retribution on Local Revenue. Economic Journal, 12, 2023. http://ejournal.seaninstitute.or.id/index.php/Ekonomi
Tirayoh, V. Z., Latjandu, L. D., Sabijono, H., & Mintardjo, C. M. O. (2021). Public Sector Asset Management in the Government of Indonesia: A Case Study in Minahasa Regency. Jurnal Bina Praja, 13(2), 195–205. https://doi.org/10.21787/jbp.13.2021.195-205
Toha, S. N., Ghiffari, A., & Irzal, F. (2025). Optimization Strategies for Government Asset Management in Jakarta Using Multi-Criteria Analysis. Jurnal Ilmiah Manajemen Kesatuan, 13(1), 247–256. https://doi.org/10.37641/jimkes.v13i1.2974
Zein, M. H. M., Muhtarom, M. M., Mulyadi, M. M., & Septiani, S. (2024). Examining the Role of Local Government’s Financial Performance and Capital Expenditure in Increasing Economic Growth in Banten Province, Indonesia (2018–2022). Journal of Risk and Financial Management, 17(10), 456. https://doi.org/10.3390/jrfm17100456
Downloads
Published
Issue
Section
License
Copyright (c) 2026 JKPD Banten - Jurnal Kebijakan Pembangunan Daerah Provinsi Banten
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Jurnal Kebijakan Pembangunan Daerah is licensed under a Creative Commons Attribution-NonCommercial-Sharealike 4.0 International License.
.png)
