Kolaborasi Pemerintah Daerah Dan Pelaku Usaha Dalam Meningkatkan Pendapatan Asli Daerah Melalui Optimalisasi Pajak Barang Dan Jasa Tertentu Makanan Dan Atau Minuman Di Kota Tanjung Selor-Kabupaten Bulungan

Hasriansyah (Universitas Fajar)
Andi Nur Insan (Universitas Fajar)
St Rukaiyah (Universitas Fajar)

Journal Online Manajemen ELPEI (JOMEL)
Vol 6 No 2 (2026)

This study aims to analyze the form of collaboration between the Bulungan Regency Government, through the Regional Revenue Agency (Bapenda), and food and beverage business actors in Tanjung Selor City in efforts to optimize PBJT revenue in order to increase PAD. The study employs a descriptive qualitative approach using the collaborative governance theoretical framework of. (Rahma et al., 2024). This study is expected to provide theoretical contributions to the development of collaborative governance studies in the context of regional taxation, as well as practical contributions in the form of policy recommendations for Bapenda Bulungan Regency in designing more effective collaboration mechanisms with business actors to optimize PBJT revenue and encourage the sustainable increase of PAD in Tanjung Selor City.