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Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Published by Universitas Dr. Djar Wattiheluw
ISSN : 27211673     EISSN : 27211681     DOI : doi.org/10.51135/PublicPolicy.v7.i1.2026
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Public Policy: Jurnal Aplikasi Kebijakan Publik dan Bisnis is a peer-reviewed, multidisciplinary journal published by Universitas Dr. Djar Wattiheluw. The journal is dedicated to the dissemination of high-quality research that advances knowledge and practice in the fields of public policy and business. It welcomes manuscripts that contribute to the development of applied sciences, with a particular emphasis on bridging theoretical frameworks and practical implementations across the public and business sectors.
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Articles 211 Documents
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Strengthening Local Retribution to Enhance Local Own Source Revenue Olivia Sahertian; Arthur Reinaldo Tanihatu
Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Vol. 7 No. 1 (2026): Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis
Publisher : Univiversitas Dr. Djar Wattiheluw

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51135/PublicPolicy.v7.i1.p157-173

Abstract

Local retribution is an important source of Local own source revenue (PAD) that supports regional fiscal capacity. However, many local governments face challenges in optimizing retribution performance. This study aims to analyze the contribution, effectiveness, and growth of local retribution revenue and identify factors affecting its performance in Ambon City, Indonesia. Using a mixed methods approach, this study examines budgeted and realized retribution revenue data from 2023–2025 and qualitative evidence from interviews with three local government officials. The findings indicate that local retribution has not yet optimally supported PAD, as reflected in declining contribution and negative growth performance, while effectiveness fluctuated during the study period. The decline was influenced by weak supervision, unrealistic targets, limited revenue potential mapping, manual collection systems, insufficient digitalization, low public awareness, and inadequate infrastructure. This study highlights the importance of integrating financial analysis with institutional factors to strengthen local revenue management.

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