Optimalisasi Penerimaan Pajak Daerah Pasca Pandemi Covid-19 Menuju Kemandirian Fiskal Kota Jambi
DOI:
https://doi.org/10.35896/f95sdm79Keywords:
Local Tax Revenue; Post-COVID-19 Recovery; Fiscal Independence; Analytical Hierarchy Process (AHP); Tax Optimization; Jambi City.Abstract
The optimization of local tax revenue after the COVID-19 pandemic is essential to strengthen fiscal independence in Jambi City. This study aims to analyze local tax performance before and after the pandemic, identify differences in tax recovery patterns, and determine priority strategies for optimizing local tax revenue using the Analytical Hierarchy Process (AHP). This study employs a mixed-method approach using secondary data from local government financial reports for the 2014–2024 period and primary data obtained from expert judgments involving eight experts selected through purposive sampling. The analysis was conducted using financial performance indicators and AHP based on pairwise comparisons among criteria and alternative strategies. The results show that the COVID-19 pandemic negatively affected local tax revenue performance; however, tax revenue gradually recovered during the post-pandemic period. The recovery patterns varied among tax types, with several taxes exceeding pre-pandemic levels, while Parking Tax and Advertisement Tax showed slower recovery, reaching 59.9% and 80.6% of their 2019 revenue levels, respectively. The AHP analysis indicates that the main priority criteria are effectiveness (47.6%), contribution to local revenue (28.8%), ease of implementation (15.4%), and sustainability (8.1%), with a consistency ratio (CR) of 0.019. The priority strategies are: (1) integrated payment and tax monitoring systems (46.6%), (2) digital supervision of parking tax (27.7%), (3) restructuring and updating advertisement tax databases (16.1%), and (4) strengthening tax law enforcement (9.6%). The study concludes that improving local tax governance through digitalization, integrated data systems, and stronger monitoring mechanisms is more effective than relying solely on administrative enforcement. These findings provide policy recommendations for BPPRD Jambi City in strengthening local revenue capacity and reducing fiscal dependence on central government transfers.
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