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Tax collection is one of the critical sources of regional revenue to support development. The Regional Revenue Management Technical Implementation Unit (UPT) of Lumajang launched an innovative program called “Samperin Cak” (Pick-Up Tax Service System) to enhance tax collection effectiveness. This study aims to analyze the effectiveness of the “Samperin Cak” program in improving taxpayer compliance, reducing tax arrears, and increasing regional revenue. The research method used is qualitative with a descriptive approach. Data were collected through interviews, observations, and documentation. The results indicate that the “Samperin Cak” program effectively reaches taxpayers with limited access to service offices. Moreover, the program has increased public satisfaction with tax services. However, challenges such as limited human resources and operational vehicles need to be addressed promptly. The study recommends increasing budget allocation for program operations and conducting more extensive public outreach.

This study aims to describe and analyze: the management of Regional Original Revenue in Regional Revenue of Malang Regency for regional development, the obstacles faced by the Regional Government of Malang Regency in the Management of Regional Original Revenue and the efforts made as well as the recommendations of the PAD management model. The research is descriptive analysis with the type of research being field research. The data analysis technique uses a technique developed by McNabb (2002), namely Grouping the data according to key constructs, identifying bases for interpretation, developing generalizations from the data, Testing Alternative interpretations and Forming and/or refining generalizable theory from case study. The results of the study show that regional financial management in Malang Regency, especially the Regional Original Revenue (PAD) management policy in Malang Regency, has not been fulfilled because the Regional Government of Malang Regency has not made sufficient and adequate contributions or regional revenues have not been in accordance with what is hinted at in the 2023 budget period. Some of the obstacles faced by Malang Regency in managing local revenue are: a. Limited authority in the collection of Regional Original Revenue. b. Human Resources (HR) of government apparatus to support the mastery, utilization and development of science and technology, supporting facilities and infrastructure, especially to provide convenience for taxpayers and in the development of the management of potential and sources of income need to be improved. Efforts made to increase the Regional Revenue of Malang Regency for the implementation of development are as. Intensifying and extensifying regional taxes and regional levies and exploring the potential of regional revenues to be developed by referring to existing laws and regulations

The management of regional finances aims to realize good governance that includes efficiency and transparency in meeting public needs. Efficiency and transparency in the decentralization of financial management policy by the Financial and Asset Management Agency (BKAD) of Kupang City are key factors in ensuring proper regional financial management. This study uses an empirical research method. After data collection, the researcher categorized the data based on the sources and analyzed them. The results of this study indicate that Efficiency has not been fully achieved due to mismatches in budget allocation. Meanwhile, transparency remains suboptimal because the existing system often experiences disruptions, limiting open access to information. The most dominant inhibiting factor affecting implementation effectiveness is human resources (HR). In addition, dependency on central government funding hampers flexibility and independence in regional financial management. The study suggests that BKAD should conduct technical competency training and development for staff, the Kupang City Government should increase local revenue (PAD), and the public should actively participate in budget public consultations.

This study aims to analyze the financial relationship between the central and regional governments within the framework of fiscal decentralization and its impact on regional economic growth. The main focus is to evaluate the contribution of the General Allocation Fund (DAU) and the Special Allocation Fund (DAK) to Regional Original Revenue (PAD) and the equitable development between regions. Using a quantitative approach, the data was analyzed to assess how fiscal transfer policies support regional financial independence and sustainable development. The findings indicate that DAU and DAK significantly influence PAD growth; however, regional dependency on central government funds remains high. Furthermore, disparities in development between advanced and underdeveloped regions remain a significant challenge. This study recommends optimizing PAD management and implementing more equitable fiscal policies to support balanced development and inclusive economic growth in Indonesia.

This study examines the importance of e-commerce knowledge in supporting the transformation of MSMEs in Jarangan Village, Rejoso Subdistrict, Pasuruan Regency. Using a qualitative approach with a case study method, data were collected through in-depth interviews with 10 MSME actors, the village head, MSME coordinators, and digital facilitators. The results show that only 20% of MSMEs have utilized e-commerce platforms to market their products, achieving an average revenue increase of 40% compared to conventional methods. Meanwhile, 80% of other MSMEs still rely on traditional marketing due to limited digital literacy and confidence. These findings highlight the need for training, mentoring, and infrastructure strengthening to accelerate the digital transformation of MSMEs. E-commerce knowledge has proven to be a key catalyst in enhancing the competitiveness and sustainability of MSMEs in the digital era. With adequate support, MSMEs can maximize the potential of e-commerce to contribute significantly to the regional economy.

Since its first operation in 2010, Bhakti Dharma Husada Regional Public Hospital (RSUD) has experienced an increase in patient demand for health services. Some services now require additional space. Moreover, there is a growing need for executive and VIP services. To address these needs, Bhakti Dharma Husada Regional Public Hospital is planning to enhance its services by constructing a new building. Based on the results of investment analysis obtained Net Present Value (NPV) of Rp. 1,373,606,103,022, Payback Period (PP) for 6.89 years, Internal Rate of Return (IRR) value of 17.39% is greater than the Minimum Attractive Rate of Return (MARR) value of 9.21% (IRR> MARR), Benefit Cost Ration (BCR) of 1.28, then the investment is declared feasible. In addition, based on the results of the sensitivity analysis, the investment feasibility limit is obtained, namely the development of the hospital becomes unfeasible if the service tariff is reduced by 15% or the operating costs are increased by 15% or the interest rate is increased by 13%.

This study analyzes the budget and the realization of revenue and expenditure at Kramat Jati Regional General Hospital (RSUD) during 2022-2023. The aim is to evaluate revenue growth, expenditure, and the causes of discrepancies between the budget and realization. The findings indicate fluctuations in the growth ratio of revenue and expenditure. Discrepancies between the budget and realization are influenced by internal factors, such as operational management, and external factors, such as policy changes and economic conditions. This study provides recommendations for improving budget management efficiency at RSUD Kramat Jati.      

This research aims to evaluate the effectiveness of advertising policy in Kuantan Singingi Regency using qualitative methods and a phenomenological approach. The policy evaluation theory used is William N. Dunn's model, which emphasizes six success criteria, namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy. Data was collected through interviews, observation and documentation, and analyzed using interactive data analysis. The research results show that advertising policies have not been fully effective in achieving the expected goals, such as increasing regional income and arranging the aesthetics of the city. Findings indicate the existence of illegal advertisements that hinder tax revenues and public dissatisfaction with the government's response to their complaints. Even though the resource structure is in place, implementor skills need to be improved to achieve better efficiency. Licensing and supervision procedures are also considered inadequate, and policies do not provide equal opportunities for all business actors, especially small businesses. This research provides recommendations for improving future policy implementation, with the hope of increasing effectiveness and responsiveness to community needs.

This study aims to analyze the influence of Local Own-Source Revenue (Pendapatan Asli Daerah, PAD), regional taxes, and poverty levels on economic growth in Gorontalo Province during the 2013– 2024 period. PAD and regional taxes are essential indicators of a region's fiscal independence in funding development, while poverty acts as an impediment that can reduce productivity and consumer purchasing power. The research employs quantitative analysis using secondary data obtained from the Central Bureau of Statistics (BPS) and regional financial reports. The results indicate that PAD and regional taxes have a significant positive impact on economic growth, while poverty levels have a significant negative effect. Increased PAD and regional tax revenues contribute to public investment, infrastructure development, and social services, supporting economic activities. On the other hand, high poverty levels slow down economic growth due to limited purchasing power and reduced participation in productive activities. In conclusion, optimizing PAD and regional tax management, along with effective poverty alleviation policies, is crucial to fostering inclusive and sustainable economic growth in Gorontalo. This study is expected to serve as a reference for local governments in formulating more targeted economic development strategies.

The purpose of this study was to analyze the effect of local revenue, capital expenditure and employee expenditure on the level of financial independence of districts / cities in East Java Province in the period 2020-2023. The research was conducted using a quantitative approach using secondary data in the form of regional revenue and expenditure budget realization reports obtained through the official website of the Directorate General of Fiscal Balance. A total of 38 districts / cities in East Java Province in 2020-2023 were selected as the population in this study. Saturated sampling was used as a sampling method, so that a sample of 152 samples was obtained. The results showed that local revenue and regional employee expenditure partially had a significant effect on the level of regional financial independence, while capital expenditure had no significant effect on the level of regional financial independence. Meanwhile, local revenue, capital expenditure, and employee expenditure together have a significant effect on the level of regional financial independence    

The purpose of this study was to examine how capital expenditure in district and city governments in East Java during 2017-2013 was influenced by local own-source revenues, balancing funds, budget surplus financing, and special allocation funds. This research was conducted quantitatively using secondary data from the official website of DJPK, namely the APBD of each district or city in East Java. Purposive sampling was used in the IBM SPSS 25 software analysis tool for sampling. The partial test results (t test) show that capital expenditure is significantly influenced by local own-source revenue, balancing funds, SiLPA, and special allocation funds. Simultaneous test results (f test) show that capital expenditure is significantly influenced by Budget Financing Surplus, Balancing Funds, Regional Original Revenue, and Special Allocation Funds.    

Clean water is a basic need that is also the right of every citizen, especially related to social and economic rights. This shows that the availability of clean water is one of the main needs that must be met, because its role is very important in supporting various community activities in various fields of life. Village funds are funds sourced from the State Revenue and Expenditure Budget (APBN) intended for villages that are transferred through the district/city Regional Expenditure Budget (APBD) which is used to finance the implementation of government, implementation and development, community development and community empowerment. Oelnaineno, Takari District, Kupang Regency. This research is empirical research, namely with data in the field as the main source of data such as interviews and observations. Based on the results of the research that has been carried out, it is obtained that: (1) The management of village funds by the Oelnaineno village government in meeting the community's needs for clean water has been carried out in accordance with procedures and gradually, this is marked by the creation of mini reservoirs and reservoirs in each hamlet. (2) Factors that affect the Oelnaineno village government in allocating village funds to fulfill the rights of the people of Oelnaineno village to clean water are: (a) Legal factors, namely the absence of village regulations, in the Perkades the rules related to clean water are still broadly defined. (b) Law enforcement factors, the Oelnaineno village government does not provide socialization related to clean water on a regular basis. (c) The factor of facilities or facilities is the very lack of spring water sources in Oelnaineno village, the water reservoirs made by the village government are still few so that people have to queue when taking water, there is no drilled well as a source of clean water that can survive during the dry season. (d) Community factors that are less active in helping the village government at the planning stage to the implementation of clean water handling in Oelnaineno village

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

Regional Taxes and Levies are one of the important sources of regional revenue to finance the implementation of Regional Government as regulated in NTT Provincial Regulation number 7 of 2020 concerning Fisheries Business License Levy. Regional Regulation of East Nusa Tenggara Province Number 7 of 2020 concerning Fisheries Business License Levy and Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments gives authority to the Central and Regional Governments to collect Taxes and Regional Levies as a source of local revenue. One of the sources of the APBD comes from the Fishery Business Permit Levy. This is closely related to the collection of fishery business licenses. This research is a normative-empirical legal research that uses primary data and secondary data collected using interview, observation, and documentation techniques and processed using editing, coding, verification, and interpretation techniques and analyzed using qualitative descriptive techniques. The results of this study show that (1) The regulation of content material in NTT Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy at Oeba Fish Market specifically related to the issuance of fishery business licenses and the collection of business license levies has been regulated in the NTT Provincial Regulation, the implementation strategy has not been implemented effectively. (2) Factors that hinder the regulation of East Nusa Tenggara Provincial Regulation Number 7 of 2020 concerning Fisheries Business License Levy and its implementation are legal factors and community legal awareness factors.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

Optimizing the distribution of State Revenue and Expenditure Budget (APBN) funds to autonomous regions is a strategic step to accelerate equitable development, improve public services, and encourage regional independence. Fund transfers such as the General Allocation Fund (DAU), Special Allocation Fund (DAK), and Profit Sharing Fund (DBH) play a central role in supporting infrastructure development and developing local potential. However, the implementation of fund distribution faces challenges such as imbalances in allocation between regions, low planning accuracy, and weak synergy between central and regional governments. This research uses normative legal methods to analyze regulations and fund management strategies, with case studies of regions that have successfully utilized APBN funds. The study highlights the critical role of efficiency, transparency, and effective supervision.

The Regional Revenue and Expenditure Budget (APBD) is the annual financial plan of regional governments in Indonesia which is approved by the Regional People's Representative Council. And also the main policy instrument for regional governments which is used as a tool to determine the amount of income and expenditure. In Sidoarjo Regency, the effectiveness of APBD management is an important factor in accelerating regional development, reducing poverty and improving the quality of life of the community. Therefore, appropriate and effective APBD distribution is very important in promoting sustainable community welfare. This research uses quantitative methods. This research uses multiple linear regression analysis. The results of this research are based on the results of simultaneous tests for the variables of effectiveness of APBD allocation and efficiency of APBD allocation on community welfare in Sidoarjo Regency, obtained an F-count of 22.995 with a significance of 0.015. The significance level is smaller than 0.05, which means that H0 is rejected and Ha is accepted. In this study, the hypothesis of the variable effectiveness of APBD allocation (X1) shows that the t-count value is -3.394 with a significance of 0.043 which is smaller than 0.05. Thus H0 is rejected and H2 is accepted. In this research, the hypothesis test shows that the variable APBD Allocation Efficiency (X2) shows that the t-value is 4.714 with a significance of 0.018 which is smaller than 0.05. Thus H0 is rejected and H3 is accepted.