Analysis of Fiscal and Local Tax Policies at the Pesawaran Regency Local Revenue Agency to Support the Harmonization of National Fiscal Policy Regulations

Andreas Wisma Pamungkas; Endang Prasetyowati; Erina Pane; Agus Muhammad Septian

doi:10.61255/vokatek.v4i2.2067

Authors

Andreas Wisma Pamungkas Universitas Bandar Lampung
Endang Prasetyowati Universitas Bandar Lampung
Erina Pane Universitas Islam Negeri Raden Intan Lampung
Agus Muhammad Septian Universitas Bandar Lampung

DOI:

https://doi.org/10.61255/vokatek.v4i2.2067

Keywords:

Fiscal harmonization, HKPD, Law, Local Taxation

Abstract

The implementation of fiscal and local tax policies in Pesawaran Regency faces a gap between tax revenue targets and actual collections, indicating challenges in optimizing local tax management to support national fiscal policy harmonization under Law No. 1 of 2022 on Financial Relations between the Central Government and Local Governments (HKPD Law). This study aims to analyze the implementation of fiscal and local tax policies at the Regional Revenue Agency (Bapenda) of Pesawaran Regency, examine their conformity with the principles of the HKPD Law, and identify factors affecting policy optimization. This study applies a normative and empirical legal approach through analysis of legislation, local regulations, legal doctrines, and field data obtained from observations and interviews. Data were analyzed qualitatively using a deductive method to examine the relationship between legal norms and policy implementation. The findings show that, normatively, Pesawaran Regency’s local tax policies are aligned with the HKPD Law through regulatory adjustments and improved collection mechanisms. However, implementation remains suboptimal due to limited institutional capacity, inadequate tax databases, uneven digitalization, and low taxpayer compliance. This study concludes that fiscal policy harmonization requires not only regulatory alignment but also institutional strengthening, improved human resource capacity, integrated tax information systems, and enhanced supervision and tax education. The findings provide policy implications for the Pesawaran Regency Government in developing more effective, transparent, and sustainable local tax management strategies to strengthen regional fiscal autonomy

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