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All Journal Journal Online Manajemen ELPEI (JOMEL)
Hasriansyah
Universitas Fajar
Decision Sciences, Operations Research & Management

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Kolaborasi Pemerintah Daerah Dan Pelaku Usaha Dalam Meningkatkan Pendapatan Asli Daerah Melalui Optimalisasi Pajak Barang Dan Jasa Tertentu Makanan Dan Atau Minuman Di Kota Tanjung Selor-Kabupaten Bulungan Hasriansyah; Andi Nur Insan; St Rukaiyah
Jurnal Online Manajemen ELPEI Vol 6 No 2 (2026)
Publisher : STIM-LPI Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58191/jomel.v6i2.553

Abstract

This study aims to analyze the form of collaboration between the Bulungan Regency Government, through the Regional Revenue Agency (Bapenda), and food and beverage business actors in Tanjung Selor City in efforts to optimize PBJT revenue in order to increase PAD. The study employs a descriptive qualitative approach using the collaborative governance theoretical framework of. (Rahma et al., 2024). This study is expected to provide theoretical contributions to the development of collaborative governance studies in the context of regional taxation, as well as practical contributions in the form of policy recommendations for Bapenda Bulungan Regency in designing more effective collaboration mechanisms with business actors to optimize PBJT revenue and encourage the sustainable increase of PAD in Tanjung Selor City.
Co-Authors Andi Nur Insan St. Rukaiyah