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All Journal Dharma Ekonomi Indonesian Journal of Environment and Disaster
Zidni Muntaha Ridho
Universitas Negeri Surabaya
Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science

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Tantangan Desentralisasi Fiskal Era UU HKPD: Tinjauan Kepustakaan atas Implikasi Resistensi Wajib Pajak Kendaraan Bermotor terhadap Kapasitas Keuangan Kota Semarang Zidni Muntaha Ridho; Nayzilla Mega Rahmadhani; Aisyah Nur Fadila; Kharisma Ilmi Alawy Wahbiyah; Dewi Arimbi Burhandani Piliang; Beryl Shira Filiandri; Risma Tria Syahrani; Melda Fadiyah Hidayat; Revienda Anita Fitrie
Dharma Ekonomi Vol. 33 No. 1 (2026): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v33i1.427

Abstract

The implementation of regional autonomy and fiscal decentralization aims to enhance local governments' financial independence. However, fiscal imbalances between the central and regional governments led to the enactment of Law Number 1 of 2022 (UU HKPD), designed to strengthen regional fiscal capacity. This law introduces a piggyback tax system through a surcharge on the Motor Vehicle Tax. This study analyzes the dynamics of the piggyback tax system in Semarang City, focusing on the implications for taxpayer resistance and regional financial capacity. Using a descriptive qualitative approach, the study reviewed secondary data from regulatory documents, financial reports, and academic literature. The findings show that the shift towards centralistic fiscal policies and the increase in tax burdens have sparked significant taxpayer resistance. This resistance occurs both passively, due to poor regulatory literacy, and actively, through delays in tax payments. The resistance damages the psychological contract between the state and citizens, undermining local financial stability. It risks reducing local revenue, increasing tax collection costs, and limiting fiscal space for infrastructure development. The study suggests that Semarang’s government needs to adopt an adaptive governance framework with transparent tax allocation, digitalization of services, and persuasive policies to restore public trust and encourage compliance.
Optimalisasi Kebijakan Tata Ruang Terbuka Hijau sebagai Strategi Mitigasi Urban Heat Island (UHI) di Kota Surabaya Zidni Muntaha Ridho; Zaakira Widhiwasa; Alvian Pratista Hananto; Robi'atul Adawiyah; Putri Nendi Kirani; M. Noer Falaq Al Amin; Nuh Krama Hadianto
INDONESIAN JOURNAL OF ENVIRONMENT AND DISASTER Vol. 5 No. 2 (2026): Indonesian Journal of Environment and Disaster
Publisher : Disaster Research Center, Universitas Sebelas Maret, Surakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/ijed.v5i2.3523

Abstract

Optimizing Green Open Space Policy as an Urban Heat Island (UHI) Mitigation Strategy in Surabaya City The city of Surabaya faced an extreme surface temperature anomaly reaching nearly thirty-six degrees Celsius in April two thousand twenty-six, which exacerbated the urban heat island phenomenon. A paradox occurred because the city government had previously claimed the fulfillment of the public green open space target of twenty-two percent. This study evaluated the effectiveness of the green open space spatial policy in Surabaya and formulated an adaptive policy reorientation strategy. A qualitative research approach was utilized through a non-participatory field observation method to directly assess the physical quality of the green open space canopy and built-up areas. These field data were then triangulated with formal spatial planning documents and spatial secondary data from surface temperature satellite imagery within a policy gap analysis framework. The results indicated a failure in the ecological function of the green open spaces in the field. This implementation gap was driven by a policy orientation that focused on land extensification and visual aesthetics without prioritizing the quality of broad-canopy vegetation, as well as spatial distribution disparity due to the massive shrinkage of green spaces in densely built areas. To address the limitation of horizontal land, this research recommended a policy reorientation that mandated the provision of vertical gardens and roof gardens through the integration of building approval requirements for developers, accompanied by an incentive scheme of land and building tax reduction to encourage collaborative governance with the private sector.
Co-Authors Aisyah Nur Fadila Alvian Pratista Hananto Beryl Shira Filiandri Dewi Arimbi Burhandani Piliang Kharisma Ilmi Alawy Wahbiyah M. Noer Falaq Al Amin Melda Fadiyah Hidayat Nayzilla Mega Rahmadhani Nuh Krama Hadianto Putri Nendi Kirani Revienda Anita Fitrie Risma Tria Syahrani Robi'atul Adawiyah Zaakira Widhiwasa