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All Journal Politeia: Jurnal Ilmu Politik Abdimas Talenta : Jurnal Pengabdian Kepada Masyarakat Jurnal SOLMA Administratio : Jurnal Ilmiah Administrasi Publik dan Pembangunan Journal of Law, Poliitic and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah RESLAJ: Religion Education Social Laa Roiba Journal
Februati Trimurni
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : RESLAJ: Religion Education Social Laa Roiba Journal

 1 
Desentralisasi Fiskal Dalam Pengelolaan Pendapatan Asli Daerah (PAD) Melalui Kebijakan Kenaikan Nilai Jual Objek Pajak (NJOP) Di Kota Pematangsiantar Periode 2021-2023 Anisah Khoiriyah Damanik; Februati Trimurni
Reslaj: Religion Education Social Laa Roiba Journal Vol. 7 No. 10 (2025): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v7i10.9738

Abstract

Fiscal decentralization requires local governments to increase their independence by optimizing Regional Original Revenue (PAD). In Pematangsiantar City, one such effort is the policy of increasing the Taxable Object Sales Value (NJOP) based on Mayoral Regulation Number 4 of 2021. This study employed a descriptive qualitative method through interviews with BPKPD officials, the Mayor, the Regional People's Representative Council (DPRD), and affected communities. The study was analyzed using Herbert Simon's rational model, which includes problem definition, objectives, alternatives, and implementation. The results indicate that this policy arose from the need to increase PAD due to low fiscal independence. However, the formulation process lacked public participation and was implemented directly without a gradual mechanism, triggering community resistance. The initial impact of the policy actually decreased PAD realization, but in the following year, it resulted in a nominal increase. However, the policy implementation has not fully reflected the principles of participatory and equitable rationality.
Co-Authors Anisah Khoiriyah Damanik Ary Syardand Bengkel Genia Salsabila Lumbantoruan, Rachel Mia Lorenza Munthe, Marhaeni Hardiana Nava Arella Ginting, Netanya SRI DEWI SARTIKA BAKARA