Evaluation of the HR Management and Organization Capacity of Bapenda for Optimizing Regional Fiscal Independence
DOI:
https://doi.org/10.59188/eduvest.v4i11.1533Keywords:
Fiscal Independence, Organisational Capacity, Local Own-Source Revenue, Local TaxAbstract
This research aims to evaluate the capacity of the Tegal Regency Regional Revenue Agency as a regional tax management organisation based on the two OECD pillars, namely human resource management, and organisational management, to assist the Tegal district government's efforts to increase fiscal independence. This research uses a qualitative approach with a case study method. Primary data sources are interviews with seven respondents at the Regional Revenue Management Agency of Tegal Regency and secondary data in the form of documents related to the research topic. The results of the research show that the condition of human resource management capacity and organisational management of the Tegal Regency Bapenda still requires further capacity development, especially capacity in the medium and significant categories. Some of the problems that still need further capacity development include those related to the competence of employees at Bapenda who do not fully fulfil tax administration functions, the division of tasks and authority that is still not effective. Also, there are still policies that have not been evaluated and updated regularly. This research is expected to provide an overview of the condition of human resource management capacity and the Tegal Regency Bapenda organisation's management of regional taxes so that it can be used as a reference in planning organisational capacity development in an effort to achieve regional fiscal independence.
References
Acharya, K. K., & Scott, J. (2022). A study of the capabilities and limitations of local governments in providing community services in Nepal. Public Administration and Policy, 25(1), 64–77. https://doi.org/10.1108/PAP-01-2022-0006
Belmonte-Martin, I., Ortiz, L., & Polo, C. (2021). Local tax management in Spain: A study of the conditional efficiency of provincial tax agencies. Socio-Economic Planning Sciences, 78. https://doi.org/10.1016/j.seps.2021.101057
BPK. (2020). Laporan hasil reviu atas kemandirian fiskal pemerintah daerah tahun anggaran 2018 dan 2019.
BPK. (2021). Laporan hasil reviu atas kemandirian fiskal pemerintah daerah tahun 2020.
BPKP. (2021). Peraturan BPKP Nomor 5 Tahun 2021 Tentang Penilaian Maturitas Penyelenggaraan Sistem Pengendalian Intern Pemerintah Terintegrasi Pada Kementerian/Lembaga/Pemerintah Daerah.
BPKP. (2023). Peraturan Deputi Kepala BPKP Bidang PPKD Nomor 10 Tahun 2023 Tanggal 4 Mei 2023.
Cruz, A. L. M., Cruz, F. J. M., & Antonio, O. C. C. (2018). Assessing the Revenue Raising Capacity of the Local Government of Bongabon in the Philippines. Journal of Public Administration and Governance, 8(3), 99. https://doi.org/10.5296/jpag.v8i3.13381
Fute, M. L. (2019). The Determinants Of Effective Implementation Of Decentralization Reforms In Local Government Authorities In Tanzania: A Case Of Singida Municipal Council.
Grindle, M. S., & Hilderbrand, M. E. (1995). Building sustainable capacity in the public sector: what can be done? In PUBLIC ADMINISTRATION AND DEVELOPMENT (Vol. 15).
Gutiérrez, M. U. (2021). Poor local finances: What explains property tax collection in Mexico? Estudios Demograficos y Urbanos, 36(1), 49–88. https://doi.org/10.24201/edu.v36i1.1871
Latanza Indahsari, C., & Jaja Raharja, un. (2020). New Public Management (NPM) as an Effort in Governance.
Muluk, M. R. K., & Inayati. (2019). Strengthening Politics of Taxation through Broadening Power of Local Tax Institution: Indonesia case. https://www.atlantis-press.com/article/125917027.pdf
Oduol, W. (2023). Governance Frameworks And Revenue Enhancement In Devolved Governments In Kenya.
OECD. (2021). ADMINISTRATIVE CAPACITY BUILDING SELF-ASSESSMENT INSTRUMENT for Managing Authorities of EU Funds under Cohesion Policy Administrative Capacity Building Self-assessment Instrument for Managing Authorities of EU Funds under Cohesion Policy 2 Background and objectives 3 Scope and methodology: Using the ACB Self-assessment Instrument 5 2 THE ACB SELF-ASSESSMENT MATRIX 8.
Pemerintah Republik Indonesia. (2014). Undang-undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah.
Rismawanti, I. D. (2019). Assessing the Institutional Capacity of the Indonesian State: Taxation Reform since 2002.
Ross, C., Stewart, J., Nichol, L., Elliott, C., & Sambrook, S. (2023). Sustaining the critical in CHRD in higher education institutions: the impact of new public management and implications for HRD. Human Resource Development International, 26(4), 356–377. https://doi.org/10.1080/13678868.2022.2121016
Rusmaniah, Madya, F., & Priyanto, A. (2022). Analisis Optimalisasi Penerimaan Pajak Daerah Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Natuna. Syntax Literate; Jurnal Ilmiah Indonesia, 7(11). https://jurnal.syntaxliterate.co.id/index.php/syntax-literate/article/view/9907
Saragih, R., & Nurlinda. (2023). Liabilities Jurnal Pendidikan Akuntansi Analisis Kemandirian Keuangan Daerah, Ketergantungan Fiskal dan Efektivitas Fiskal pada Kabupaten Tapanuli Utara dan Daerah Otonomi Barunya Periode Tahun 2018-2022. Liabilities Jurnal Pendidikan Akuntansi, 6(Agustus 2023). https://doi.org/https://doi.org/10.30596/liabilities.v6i2.14810
Sari, S. E., Frinaldi, A., & Asnil. (2023). JIPAGS (Journal of Indonesian Public Administration and Governance Studies) Performance Analysis of Regional Tax Revenue to Realization of Genuine Income in Padang City. https://doi.org/http://dx.doi.org/10.31506/jipags.v7i2.20624
Wujarso, R., Saprudin, S., Sianipar, A. Z., Andhitiyara, R., & Napitupulu, A. M. P. (2022). Improving Local Government Performance Through Tax Optimization. Journal of Governance, 7(1). https://doi.org/10.31506/jog.v7i1.14535
Yulinchton, M. R., Ariani, M. B. N., & Triwahyuningtyas, N. (2022). Analisis Kinerja Keuangan Pemerintah Daerah: Studi Kasus di Kabupaten Tegal Periode 2016-2019. Jurnal Maksipreneur: Manajemen, Koperasi, Dan Entrepreneurship, 11(2), 303. https://doi.org/10.30588/jmp.v11i2.893
Zakaria, R., & Syahputra, D. K. (2022). Optimalisasi Pendapatan Asli Daerah Provinsi Jawa Barat sebagai Upaya Mewujudkan Kemandirian Fiskal. www.jurnal.pknstan.ac.id/index.php/JPI
Published
Issue
Section
License
Copyright (c) 2024 Tino Rahmat Riyadi, Nanda Ayu Wijayanti
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
