ANALISIS ALTERNATIF KEBIJAKAN PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) PROVINSI SUMATERA SELATAN

Abstrak

This study aims to analyze the best policy alternatives to increase the Regional Original Revenue of South Sumatra Province. The research employs a qualitative method with a case study approach. Data were collected through in-depth interviews with six key informants at the Regional Revenue Agency, namely the Legal and Legislation Division, the Tax Division, and the Data and Information Management Division, as well as through observation and document studies. Data analysis followed the interactive model of Miles and Huberman, while the policy analysis framework referred to Patton & Sawicki's six stages: Problem Definition, Determination of Evaluation Criteria, Identification of Policy Alternatives, Evaluation of Policy Alternatives, Selection of Policy Options, and Implementation of Policy Options. The results identified five policy alternatives: Integrated Data Integration through One Data Indonesia (SDI), Campus Samsat Program and BUMDes Services, Tax Amnesty Program, Opsen Policy with Cash Incentives, and Implementation of Digital Tax Services (SIGNAL Application). Evaluation based on criteria of effectiveness, efficiency, equity, and political feasibility showed that Integrated Data Integration through SDI is the best alternative. This policy is considered the most capable of addressing the root structural problem, creating a single accurate data source, and serving as a foundation for optimizing other supporting policies. The research recommends that the Provincial Government of South Sumatra prioritize the implementation of data integration as a strategic step to enhance regional fiscal independence.

Kata kunci

• Regional Original Revenue
• alternatif kebijakan PAD
• data integration
• one data indonesia
• policy alternative analysis