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All Journal Jurnal Administrasi Publik dan Kebijakan (JAPK) Al-Zayn: Jurnal Ilmu Sosial & Hukum PESHUM
Melda Fadiyah Hidayat
Fakultas Ilmu Sosial dan Ilmu Politik, Universitas Negeri Surabaya
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pengaruh Kepatuhan Pembayaran Wajib Pajak Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Sampang Syaroni; Christine Cicilia Sinaga; Ahmad Zaki; Mohammad Fauzan Al Angsyari; Fellysita Angelina; Muhammad Naufal Firzatulloh Jatmiko; Revienda Anita Fitrie; Melda Fadiyah Hidayat
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 3 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i3.6173

Abstract

Local revenue (PAD) is an important measure for assessing a region’s financial self-reliance, but its contribution in Sampang Regency remains low and has not yet become the primary source of local revenue. This indicates challenges in optimizing local tax revenue, particularly regarding the level of taxpayer compliance. This study aims to examine how taxpayer compliance can improve PAD. The method used is a qualitative approach with a literature review, involving data collection from scientific journals, books, and relevant documents. Data analysis was conducted by qualitatively describing, reviewing, comparing, and interpreting previous research findings to identify patterns of relationships between variables. The results indicate that taxpayer compliance has a positive impact on local tax revenue and PAD. Several factors influencing compliance include tax knowledge, economic conditions, service quality, tax penalties, and public awareness campaigns. The low contribution of local taxes to PAD indicates that the level of taxpayer compliance is still not optimal. Therefore, improving compliance through education, service improvements, and the enforcement of penalties is a critical strategy to support local financial autonomy.
Analisis Tata Kelola Pengawasan Belanja Sosial Dalam Upaya Akselerasi SDGs 1 (Tanpa Kemiskinan) Di Kota Surabaya Muhammad Bimo Anggoro Bramantya; Ghaisan Adimaulana Latif; Eva Hany Fanida; Melda Fadiyah Hidayat
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 4: Juni 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i4.16694

Abstract

Penelitian ini bertujuan untuk menganalisis tata kelola pengawasan belanja sosial dalam upaya penanggulangan kemiskinan di Kota Surabaya. Kemiskinan merupakan permasalahan sosial yang tidak hanya bersifat ekonomi, tetapi juga berkaitan dengan tata kelola pemerintahan. Dalam konteks ini, belanja sosial menjadi instrumen penting dalam mendukung pencapaian Sustainable Development Goals (SDGs) pada tujuan pertama. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui studi literatur dan analisis dokumen. Data diperoleh dari laporan pemerintah, publikasi Badan Pusat Statistik, serta jurnal ilmiah yang relevan. Hasil penelitian menunjukkan bahwa belanja sosial di Kota Surabaya telah diimplementasikan melalui berbagai program, seperti bantuan sosial, bantuan pangan, dan pemberdayaan masyarakat. Namun, efektivitasnya masih menghadapi tantangan berupa keterbatasan data penerima bantuan, koordinasi antarinstansi yang belum optimal, serta potensi ketidaktepatan sasaran. Penguatan sistem pengawasan yang berbasis transparansi, akuntabilitas, dan partisipasi masyarakat menjadi kunci dalam meningkatkan efektivitas belanja sosial. Hal ini diharapkan mampu mendukung upaya penanggulangan kemiskinan secara lebih tepat sasaran dan berkelanjutan.
ANALYSIS OF LOCAL TAX GOVERNANCE IN INCREASING LOCALLY GENERATED REVENUE AND FISCAL INDEPENDENCE IN JEMBER REGENCY Annisa Hangesti Prihaningrum; Norma Ellya Roziana; Izza Mutia Aqila; Keisya Reydi Natasya S.; Narizky Nur Fakhri M.; Rafael Benino Ampangallo B.; Revienda Anita Fitrie; Melda Fadiyah Hidayat
Jurnal Administrasi Publik dan Kebijaka (JAPK) Vol 6, No 1 (2026): Jurnal Administrasi Publik dan Kebijakan (JAPK)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/japk.v6i1.30094

Abstract

Local fiscal independence represents the ability of local governments to independently finance development and public services by optimizing Local Own-Source Revenue (Pendapatan Asli Daerah or PAD). This study aims to analyze the level of fiscal independence of Jember Regency in 2025 based on the contribution of local taxes to PAD. The research employs a qualitative approach with a descriptive research design. The data used consists of secondary data obtained from regional budget execution reports (APBD), PAD data, government publications, journals, books, and relevant online media. Data analysis was conducted qualitatively and descriptively using the fiscal independence ratio, which is calculated by dividing PAD by total regional revenue and then multiplying by 100 percent. The result of this ratio calculation is then interpreted into levels of fiscal independence, ranging from very low to high or independent. The results of the study show that Jember Regency has experienced a significant increase in PAD in recent years. Local taxes have become the main component contributing to this increase, primarily through the Street Lighting Tax, Motor Vehicle Tax, and other tax sectors. Based on the analysis of the fiscal independence ratio, Jember Regency falls into the medium or participatory category. This indicates that the local government has developed a reasonably good capacity to finance its regional needs independently, although some dependence on transfer funds from the central government remains. This condition encourages the local government to continuously optimize local tax revenues through the digitalization of tax services, improving taxpayer compliance, as well as strengthening the supervision and management of regional finances. Consequently, the increase in PAD is expected to strengthen the fiscal independence of Jember Regency sustainably in the future.
Co-Authors Ahmad Zaki Annisa Hangesti Prihaningrum Christine Cicilia Sinaga Eva Hany Fanida Fellysita Angelina Ghaisan Adimaulana Latif Izza Mutia Aqila Keisya Reydi Natasya S. Mohammad Fauzan Al Angsyari Muhammad Bimo Anggoro Bramantya Muhammad Naufal Firzatulloh Jatmiko Narizky Nur Fakhri M. Norma Ellya Roziana Rafael Benino Ampangallo B. Revienda Anita Fitrie Syaroni