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All Journal JEJAK LEGITIMASI: Jurnal Hukum Pidana dan Politik Hukum BERDIKARI : Jurnal Inovasi dan Penerapan Ipteks YUME : Journal of Management Gema Wiralodra Jurnal Investasi Jurnal Ilmiah Manajemen Kesatuan Jurnal Kolaborasi Resolusi Konflik Daengku: Journal of Humanities and Social Sciences Innovation International Journal of Science and Society (IJSOC) Golden Ratio of Social Science and Education Jurnal Ilmu Administrasi Negara Jurnal CENDEKIA Jaya Cerdika: Jurnal Ilmiah Indonesia Journal of Business Management and Economic Development Jurnal Penelitian Hukum Indonesia (J-PeHI) Jurnal Abdimas International Journal of Islamic Khazanah
Rohadin Rohadin
Universitas 17 Agustus 1945 Cirebon, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Public Health Social Sciences Other

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OPTIMALISASI PENERIMAAN PAJAK DAERAH MELALUI PENINGKATAN KEPATUHAN WAJIB PAJAK DI KABUPATEN INDRAMAYU: Optimization of Local Tax Revenue through Improved Taxpayer Compliance in Indramayu Regency Siti Jubaedah; Rohadin Rohadin; Zuki Kurniawan
Jurnal Investasi Vol. 12 No. 3 (2026): Jurnal Investasi Vol. 12 No. 3
Publisher : Universitas Wiralodra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31943/investasi.v12i3.401

Abstract

This study analyzes how the Government of Indramayu Regency seeks to optimize local tax revenue through improving taxpayer compliance, assesses service quality and the role of local government, and identifies the factors affecting taxpayer compliance. The research employs a qualitative descriptive approach. Data were collected through in-depth interviews, observation, and document review involving officials of the Regional Revenue Agency and taxpayers from several local tax categories. The findings show that the local government has pursued tax intensification and extensification, digital payment systems through e-PBB and e-SPTPD, additional payment channels, data updating, and the Bapenda Hits program as a participation stimulus. However, taxpayer compliance remains below expectation. In 2023, active taxpayers accounted for around 42.4 percent and declined to 35.7 percent in 2024, while PBB-P2 compliance fell from 52.5 percent to 43.7 percent. The factors shaping compliance include limited tax knowledge, uneven service quality, low digital literacy, weak perception of tax benefits, taxpayer economic conditions, and inconsistent supervision and sanction enforcement. The study confirms that optimizing local tax revenue cannot rely only on target setting and administrative collection. It requires accessible services, intensive socialization, transparent use of tax revenue, stronger data systems, and cross-agency coordination.
Co-Authors Achmanudin, Maman Ade Setiadi Adriyani, Ria Agus Agus Agus Agus Purwanto Agus Siswanto Anis Hoerunisa Aos Aos Arief Nurcahyo Arief Nurcahyo Arif Nurcahyo Arifin, Awan Darwanto Darwanto Dedi Herdisah Permana Didin Muhafidin Dinar Novikasari Endang Prihastuty Erfan Subiyanta, Erfan Erna Erna Evi Sofia Fatin Hamamah Gunatama, Kukuh Guntoro Guntoro Harri Ramdhani Heriyono Heriyono, Heriyono Hermanto Hermanto Hermawan, M. Reza Hery Sonawan Indriyani, Devia Ipik Permana Junial Heri Karyono Karyono Maulana Malik Maulana, Fahmi Melliyanawati, Dwi Merlinda Intan Fauziah Nining Wahyuni Pengelola Jurnal CENDEKIA Jaya Poso Hairo Sukarsono Ratu Noorita Achmad Rexy Nakula Urbaningrum Siti Jubaedah Sri Tresnaningsih Sugiyarsih, Susi Suherna Suherna Sukama, Sukama Sukirman Tohasan, Achmad Wasiran, Wasiran Yanah, Yanah Yudisworo, Waluyo Djoko Zaini, Abdullah Zaki Kurniawan Zuki Kurniawan Zuki Kurniawan