Post-Regulatory Performance: Does Indonesia’s New Fiscal Law Strengthen Local Government Revenue?
DOI:
https://doi.org/10.55351/prajaiswara.v6i1.174Keywords:
Effectiveness, Contribution, Local Taxes, Service Charge, Locally Generated RevenueAbstract
This study aims to analyze the effectiveness and contribution of local taxes and service charges to the locally generated revenue (PAD) of Palembang City, Ogan Ilir Regency, and Banyuasin Regency following the enactment of Law No. 1 of 2022 on Fiscal Relations between the Central and Regional Governments (UU HKPD). Background Problems: Despite their strategic role in fiscal decentralization, many regions in Indonesia, including South Sumatra, remain highly dependent on central transfers. Empirical studies on the actual impact of the new law at the local level are still limited. Research Methods: This study employs a descriptive quantitative method using 2024 data consisting of local tax revenue realization reports and regional budget revenue and expenditure realization reports obtained from the Regional Revenue Agency and the Regional Financial and Asset Management Agency of each respective region. Finding/Results: The study finds local taxes in Palembang City very effective and service charges effective; in Ogan Ilir, taxes are moderately effective but charges ineffective; Banyuasin shows effectiveness in both. However, their contribution to PAD remains minimal across all regions. Conclusion: Adjusting tax, retribution, and PAD targets based on the previous year’s realization is essential. Ogan Ilir and Banyuasin Regencies must align with regulatory developments to improve transparency and accountability, while Palembang City should optimize high-potential local tax collection and enhance retribution management through inter-agency supervision and coordination.
Metrics
References
Fathiyah, F., Abdi Sukma, & Bambang Niko Pasla. (2021). Analysis of the Accuracy Level of Revenue and the Distribution Mechanism of Tax Revenue Sharing and Non-Tax Revenue Sharing for the Jambi Province Government in 2015-2019. Jurnal Prajaiswara, 2(1), 15–24. https://doi.org/10.55351/prajaiswara.v2i1.16
Fathiyah, F., Iskandar Nasution, Bambang Niko Pasla, Fahmi Rasid, & Muhammad Arif. (2022). Ratio Analysis of Regional Dependence and Independence in Measuring the Regional Financial Capability of the Jambi Provincial Government. Jurnal Prajaiswara, 3(1), 65–74. https://doi.org/10.55351/prajaiswara.v3i1.43
Afifulloh, Anshari, T., & Hadiyantina, S. (2023). Politik Hukum Pengaturan Pajak dan Retribusi Daerah Pasca Undang-Undang Nomor 1 Tahun 2022 Tentang Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah. KLASULA Jurnal Hukum Tata Negara Administrasi dan Pidana Vol.2 No.2 Oktober 2023, 2(2), 97–111.
Anggraini. Dina, Andika. Rio, & Mulyani, F. (2024). Analisis Kontribusi Pajak Daerah Dalam Upaya Peningkatan Pendapatan Asli Daerah Kota Padang Tahun 2019-2023. 4(4), 682–688.
Azizah, L. N. R., & Asmara, K. (2023). Pengaruh Pajak Daerah , Retribusi Daerah , Belanja Daerah , Dan Tingkat Pengangguran Terbuka Terhadap Pendapatan Asli Daerah Kabupaten Gresik. JEMSI (Jurnal Ekonomi, Manajemen dan Akuntansi), 9(5).
Davey, K. . (1988). Pembiayaan Pemerintah Daerah : Praktek-Praktek Internasional dan Relevansinya Bagi Dunia Ketiga. Jakarta : UI Press., 1988. https://www.bing.com/search?pglt=299&q=Davey%2C+K.+(1988).+Pembiayaan+pemerintahan+daerah%3A+Praktek-praktek+internasional+dan+relevansinya+bagi+dunia+ketiga.+UI-Press&cvid=a617f45924c6487ab6861cf8ef0cd5ac&gs_lcrp=EgRlZGdlKgYIABBFGDsyBggAEEUYOzIGCAEQRRg70
Fikri, Z. M., & Badriyah, N. (2024). Analisis Kontribusi Sektor Komoditas Karet Terhadap Pertumbuhan Ekonomi Kabuoaten Banyuasin Tahun 2016-2021. 3(2), 502–512.
Fransisca, Saiful, & Aprila, N. (2021). Pengaruh Akuntabilitas dan Transparansi Terhadap Penerapan Penganggaran Berbasis Kinerja Pemerintah Provinsi Bengkulu. Jurnal Fairness, 8, 171–182.
Haidir, H. (2021). Analisis Sektor Unggulan Dalam Pembangunan Wilayah Di Kabupaten Ogan Ilir. 10(2), 54–59.
Husein, H. (2021). Analisis Efektivitas , Kontribusi Pajak Daerah dan Retribusi Daerah ( Studi Pada 11 Kabupaten / Kota di Provinsi Maluku ). 2(November).
Lestari, P. A., Wadi, I., & Manan, A. (2024). Implementasi UU HKPD No.1 Tahun 2022 Tentang Pajak Restoran dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Pada Kabupaten Lombok Tengah. Jurnal Aplikasi Perpajakan, 5(1), 33–42.
Nashrullah, J. (2023). Penyederhanaan Jenis Pajak Dan Retribusi Daerah Dalam Rangka Meningkatkan Pendapatan Asli Daerah. At-Tanwir Law Review, 3(2), 153. https://doi.org/10.31314/atlarev.v3i2.2233
Noviani, N., & Gowon, M. (2024). Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021. 2, 293–304.
Pebriana, E. (2024). Pemungutan Pajak Hotel Berdasarkan UU HKPD No.1 Tahun 2022 di Badan Pendapatan Daerah (BAPENDA) Kabupaten Lombok Tengah. Jurnal Aplikasi Perpajakan, 5(1), 12–21.
Simanjuntak, J. V. (2025). Analisis Potensi Ekonomi: Strategi Peningkatan Sektor Unggulan Yang Mendorong Pertumbuhan Provinsi Sumatera Selatan. 5(1), 1–15.
Sutrisno, O., Suhaimi, E., & Rovhayati. Siti. (2023). Law Dewantara Law Dewantara. Jurnal Ilmu Hukum, 1(September), 25–35. https://ejournal.unitaspalembang.com/index.php/ld/article/download/230/104
Wagania, S. L., Kalangi, L., & Walandouw, S. K. (2024). Analisis perkembangan penerimaan pajak daerah pada Badan Pendapatan Daerah Kota Manado. 2, 118–126. https://doi.org/10.58784/rapi.141
Widodo, W., Widodo, N. M., & Prihadyatama, A. (2024). Rasio Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah ( Studi Kasus Kota Madiun Tahun 2018-2022 ). 13(1), 9–15.
Yuvanda, S., Rachmad, M., & Jakfar, M. (2024). Dampak Berlakunya Kebijakan UU No.1 Tahun 2022 Tentang HKPD Terhadap Penerimaan Pajak dan Retribusi Daerah dan Upaya Peningkatannya di Kabupaten Bungo. Jurnal Manajemen Terapan dan Keuangan (Mankeu), 13(04), 1347–1354.
Mayesti, I., Said, M., Halim, A., & Pasla, B. N. . (2025). Analysis of The Influence of MSMEs and Open Unemployment on Economic Growth in Jambi Province. Jurnal Prajaiswara, 5(3). https://doi.org/10.55351/prajaiswara.v5i3.154
Abdul, W., Suherman, S., Nedawati, R., Nurdin, N., Putra, A., & Pasla, B. N. (2025). Economic Growth, Unemployment, and Education as Determinants of Crime in Jambi Province: A Time-Series Analysis (2013–2022). Jurnal Prajaiswara, 6(1), 488–500. https://doi.org/10.55351/prajaiswara.v6i1.171.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Jurnal Prajaiswara
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
accreditation
Announcements
CALL FOR PAPER
We invite lecturers, researchers, academic institutions, government agencies, stakeholders, and practitioners to publish with Jurnal Prajaiswara for the upcoming volume 6 Number 2, slated to be published in Agustus 2025.
