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OPTIMIZATION OF LOCAL ORIGINAL INCOME AT THE BITUNG CITY REGIONAL REVENUE AGENCY Satrio Farli Tangkudung; Fitri H. Mamonto; Goinpeace H. Tumbel
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 6 No. 3 (2026): June (ON PROGRESS)
Publisher : CV. Radja Publika

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Abstract

This study aims to describe and analyze the intensification process and evaluate the monitoring mechanisms implemented by the Bitung City Government in optimizing Regional Original Revenue (PAD). The background to this research is the phenomenon of fluctuations in PAD realization, where the Regional Tax sector showed significant growth while the Regional Retribution sector experienced a drastic decline between 2015 and 2025. Furthermore, the regional financial condition facing a debt burden demands stronger fiscal independence The research method used was a qualitative approach with a post-positivistic paradigm. Data were collected through in-depth interviews with key informants from the Regional Revenue Agency (Bapenda) and the Transportation Agency (Dishub), supplemented by field observations and documentation studies. The research focused on the intensification and oversight of parking fees as a potential target. The results of the study indicate that: (1) The parking levy intensification process is not yet optimal due to the collection system which is still manual (tickets), network constraints on digital tools, and inter-agency coordination (Bapenda and Transportation Agency) which is only carried out once a year; (2) The competence of officers in the field is still limited due to the lack of formal technical training; (3) The monitoring mechanism has not been automatically integrated and still relies on the annual audit stage. This study concludes that digitalization of the collection system and increasing the frequency of data reconciliation are crucial to reduce budget leakage and achieve the expected PAD targets.
Co-Authors A R Dilapanga Abdul Rahman Dilapanga ABDUL RAHMAN DILAPANGA Abdul Rahman Dilapanga Anglia Runtuwarow Ante, Lady Deiby Asiking, Ulfa Suryana Assa , Jalindra Valen Audy G H Lengkong Brain Fransisco Supit Britny Mangundap Buli, Buli charles tangkau Charles Tangkau Devie S. R. Siwij Elvis M. C. Lumingkewas Ering, Merry Cintamy Evi Elvira Masengi Felini O. Toporundeng Gloria Ervinsky Moningka Glory Mintje Goinpeace H. Tumbel Hadirman Hadirman Hadirman, Hadirman Hatidja, Meis M Itje Pangkey Jacob, Reince Ronny Jeane E Langkai Jeane Mantiri Jetty E. H. Mokat Johannes, Ryan Aji Joseph, Daisy G. Jumadil Justman Entjaurau Karuyan, Gretty Amelia Koroh, Yovano Elisa Kusuma, Joanda Arya La Abu Landi Wohon Langkai, Erica Lanny Anggriany Ointu Lexi Lumingkewas Marcelino Semuel Joram Lumi Marthinus Mandagi Meis Hatidja Merry Ering Michael Karundeng Micriority Yearsy Maki Mokat , Jetty J. Monika Alfa Paat Monika Alfa Paat Mowilos, Rebecca C. Musafar Musafar Mutiara Timbuleng Nikita Kaparang Novia Sumarab Onibala, Marlenda Pinontoan, Victor R. Priyono Karsono Rahma Alhasni Ratung, Marghareth Rebecca Christy Mowilos Recky H.E. Sendouw Reince Jacob Ressy Mewengkang Rio Simbar Rotty, Viktory Nicodemus Joufree Runtu, Charolina E. Ryan Aji Johannes S. Deli Amelia Para Satrio Farli Tangkudung Sefti Rompas Setiawan, Enrico Simboh, Octavianus D.W Sisca B. Kairupan Sitorus, Reuni A. M. Tangkere, Stenly Imanuel Tarore, Steven Vleike taufan alwany Thelma Wawointana Timbuleng, Mutiara Timbuleng, Mutiara Tumbel, G. H. Tumbel, Goinpeace Handerson Wilson Bogar Wowor, Recky Yana Grice Soway Yehezkiel Silitonga Yolanda Olifia Sengke