<![CDATA[Accurate reconciliation of regional tax revenue is essential for ensuring the reliability, transparency, and accountability of local government financial reporting. However, recurring discrepancies in revenue records between Regional Government Work Units (SKPD) and Regional Financial Management Officers (PPKD) continue to undermine the quality of Local Government Financial Statements (LKPD) in Indonesia. Although previous studies have examined regional revenue management, limited research has integrated revenue recording practices, reconciliation procedures, and audit findings within a single case study. This study aims to identify the sources of regional tax revenue recording discrepancies between the Regional Revenue Agency (Bapenda) and PPKD of the Bogor Regency Government, analyze the institutional and technical factors contributing to these inconsistencies, and evaluate their implications for financial reporting quality. A descriptive qualitative approach was employed using documentary analysis of secondary data, including the 2022 Budget Realization Reports, regional tax revenue ledgers, reconciliation documents, Standard Operating Procedures, regional regulations, and audit reports. Data were analyzed through document comparison, data reduction, data display, and conclusion drawing based on the qualitative analytical framework of Miles, Huberman, and Saldaña. The findings reveal that discrepancies were primarily caused by inconsistent account coding, incomplete integration of financial information systems, differences in revenue recognition timing, reliance on manual data processing, and weaknesses in internal control. These issues reduced the reliability of the Budget Realization Report and Notes to the Financial Statements, increased audit risks, and potentially distorted fiscal planning. This study contributes to the public sector accounting literature by demonstrating that sustainable improvements in regional financial reporting require integrated financial information systems, strengthened internal controls, standardized reconciliation procedures, and enhanced inter-agency coordination to improve transparency, accountability, and public financial governance.]]>
