DAMPAK IMPLEMENTASI UNDANG-UNDANG NOMOR 1 TAHUN 2022 TERHADAP PENERIMAAN PAJAK DAERAH DI BAPENDA KOTA MADIUN

ROHMATIN, KHUSNUL (2026) DAMPAK IMPLEMENTASI UNDANG-UNDANG NOMOR 1 TAHUN 2022 TERHADAP PENERIMAAN PAJAK DAERAH DI BAPENDA KOTA MADIUN. D3 thesis, Universitas PGRI Madiun.

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Abstract

This study aims to analyze local tax revenue before and after the UU HKPD came into effect, compare the two periods, and explain BAPENDA's adaptation efforts in response to the changes introduced by the HKPD Law. This study is based on the theory of fiscal decentralization proposed by Oates (1999), which highlights the importance of the capacity of local institutions to manage taxation authority optimally. A qualitative method focusing on a case study approach was employed. Data were collected through documentation, interviews, and passive observation, and subsequently analyzed using triangulation techniques. The results indicate that, overall, local tax revenue increased; however, declines were observed in the Goods and Services Tax (PBJT) for parking services and hotel services, as well as in the PBB-P2. BAPENDA responded to the regulatory changes by adjusting administrative systems, conducting public outreach, fostering inter-agency cooperation, coordinating internally with staff, coordinating with the provincial government regarding opsen, and implementing incentive programs. This research serves as a basis for evaluating local fiscal policy and offers a reference for other local governments regarding the implementation of the UU HKPD.

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	UU HKPD; Pajak Daerah; Desentralisasi Fiskal; BAPENDA Kota Madiun UU HKPD; Local Tax; Fiscal Decentralization; Madiun City BAPENDA
Subjects:	A Social Sciences > HG Finance A Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	KHUSNUL ROHMATIN KHUSNUL
Date Deposited:	18 Aug 2026 03:46
Last Modified:	18 Aug 2026 03:46
URI:	http://eprint.unipma.ac.id/id/eprint/8676

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