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Strategy for Strengthening Fiscal Independence Thru Optimization of Regional Original Revenue (PAD): A Study on Lebak Regency, Banten Province Rusito, Rusito; Jumanah, Jumanah
INFOKUM Vol. 14 No. 02 (2026): Infokum, March-April 2026
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/infokum.v14i02.3080

Abstract

This study aims to analyze strategies for strengthening fiscal independence through the optimization of Local Own-Source Revenue (PAD) in Lebak Regency, Banten Province. The research employs a descriptive qualitative approach supported by quantitative data obtained through observation, in-depth interviews, and documentation studies. The analysis focuses on the main dimensions within the framework of fiscal decentralization (Fiscal Federalism), namely revenue assignment, expenditure assignment, intergovernmental transfers, and fiscal accountability and efficiency in regional financial management. The results indicate that the level of fiscal independence in Lebak Regency remains relatively low, as the regional revenue structure is still dominated by transfers from the central government. The contribution of Local Own-Source Revenue (PAD) to total regional revenue remains limited compared to intergovernmental transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH). This condition suggests that the capacity of the regional government to optimize local revenue sources needs to be strengthened through improving the effectiveness of local tax and retribution collection, productive management of regional assets, and the development of local economic potentials such as tourism, agriculture, and micro, small, and medium enterprises (MSMEs). Therefore, the optimization of PAD becomes an important strategy to enhance regional fiscal capacity, reduce dependence on central government transfers, and support sustainable regional development financing in Lebak Regency.
Co-Authors Agoes Djatmiko, Agoes Ahmad Suadi Aniek Periani Arif Awaludin, Arif Arif Nugroho Awaludin, Arief Bayu Agus Pamabudi Bayu Agus Pamabudi Dani Setiyawan Deni Permana, Deni Didik Eko Prasetyo Diyah Intan Mawarni Putri Doni Adi Supriyo Doni Marhab Prakoso Gasta Wijaya Doni Marhab Prakoso Gasta Wijaya Elly Kristiani Purwendah Erowati, Eti Mul FEBRYANTAHANUJI Febryantahanuji Febryantahanuji Haryo Kusumo Hendri Surjani Ilham Febrianto Iman Saufik Suasana Irza, Muhammad Yusril Iskatrinah Jarot Dian Susatyono Jarot Dian Susatyono Jumanah Jumanah, Jumanah Kusumasari, Prosawita Ririh Meidy Firmansyah Monteiro, Seguito Muhammad Agus Kurniawan Muhammad Fathony Muhammad Naufal Ra’if Nia Kurniasari Nurul Khasanah Priyadi Priyadi Putri Mayasari Rahmawan, Andika Bagas Rurin Masnunah Rusdiana, Aris Setiawan, Nuris Dwi Setiyo Prihatmoko Solly Aryza Sonjaya, Trisna Sri Wahyuning Sumaryanto Sumaryanto Suprapti Suwardi, Kaboel Toni Wijanarko Adi Putra Widiyanto, Restu Yuli Fitrianto