Collaboration Between Local Government and Business Actors in Increasing Locally Generated Revenue Through the Optimization of Certain Goods and Services Tax on Food and/or Beverages in Tanjung Selor, Bulungan Regency
DOI:
https://doi.org/10.58191/jomel.v6i2.553Keywords:
collaborative governance, food and beverage PBJT, local own-source revenue, Bapenda, Ansell and GashAbstract
This study aims to analyze the form of collaboration between the Bulungan Regency Government, through the Regional Revenue Agency (Bapenda), and food and beverage business actors in Tanjung Selor City in efforts to optimize PBJT revenue in order to increase PAD. The study employs a descriptive qualitative approach using the collaborative governance theoretical framework of. (Rahma et al., 2024). This study is expected to provide theoretical contributions to the development of collaborative governance studies in the context of regional taxation, as well as practical contributions in the form of policy recommendations for Bapenda Bulungan Regency in designing more effective collaboration mechanisms with business actors to optimize PBJT revenue and encourage the sustainable increase of PAD in Tanjung Selor City.References
Appiah, T., Domeher, D., & Agana, J. A. (2024). Tax knowledge, trust in government, and voluntary tax compliance: Insights from an emerging economy. SAGE Open, 14(2), 21582440241234757. https://doi.org/10.1177/21582440241234757
Badan Pendapatan Daerah Kabupaten Bulungan. (2022). Target dan realisasi pendapatan tahun 2022.
Badan Pendapatan Daerah Kabupaten Bulungan. (2023). Target dan realisasi pendapatan tahun 2023.
Badan Pendapatan Daerah Kabupaten Bulungan. (2024). Target dan realisasi pendapatan tahun 2024.
Badan Perencanaan Pembangunan Daerah, Penelitian dan Pengembangan Kabupaten Bulungan. (2025). Data pembangunan Kabupaten Bulungan 2025.
Chamalinda, K. N. L., & Rismadhani, I. P. (2024). Modernization of tax administration through the implementation of tapping boxes in an effort to optimize tax compliance. Jurnal Pajak dan Keuangan Negara (PKN), 5(2), 1–11. doi:10.31092/jpkn.v5i2.2407
Febtrina, A., Ahmad, A. W., & Mustika, R. (2022). Pengaruh pelaksanaan self assessment system, pengetahuan perpajakan, dan sanksi perpajakan terhadap kepatuhan wajib pajak restoran di Kota Padang. Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI), 1(1), 15–24. https://doi.org/10.30630/jabei.v1i1.7
Hauptman, L., Žmuk, B., & Pavić, I. (2024). Tax compliance in Slovenia: An empirical assessment of tax knowledge and fairness perception. Journal of Risk and Financial Management, 17(3), 89. doi:10.3390/jrfm17030089
Heriyanto, Y., & Sari, N. (2021). Pengaruh good governance, reformasi administrasi perpajakan, dan sanksi administrasi pajak terhadap kepatuhan wajib pajak restoran pada wilayah administrasi Kecamatan Cempaka Putih Jakarta Pusat. Jurnal Pajak Vokasi (JUPASI), 3(1), 1–10. doi:10.31334/jupasi.v3i1.1923
Hermawan, P. (2022). A study of trust base voluntary tax compliance through tax administration digital transformation in Indonesia. International Journal of Current Science Research and Review, 5(8), 3227–3238. https://doi.org/10.47191/ijcsrr/V5-i8-53
Hidayat, B. A., Supartoyo, Y. H., Setiawan, S., Ragimun, & Salim, Z. (2024). Government infrastructure investment stimulation through booming natural resources: Evidence from a lower-middle-income country. PLOS ONE, 19(5), e0301710. https://doi.org/10.1371/journal.pone.0301710
Hilfandi, M. F., Ilham, R. N., Marzuki, Jummaini, & Rusydi. (2022). The effect of hotel tax collection, restaurant tax and entertainment tax on the original regional density in Medan City. Journal of Accounting Research, Utility Finance and Digital Assets, 1(1), 69–78. https://doi.org/10.54443/jaruda.v1i1.10
Kalangi, K. N., Pangerapan, S., & Suwetja, I. G. (2025). Analisis penerapan UU Nomor 1 Tahun 2022 tentang HKPD dalam tata cara pemungutan pajak barang dan jasa tertentu serta kontribusinya pada Pendapatan Asli Daerah. Riset Akuntansi dan Portofolio Investasi, 3(2), 466–475. doi:10.58784/rapi.369
McNaught, R. (2024). The application of collaborative governance in local level climate and disaster resilient development: A global review. Environmental Science & Policy, 151, 103627. https://doi.org/10.1016/j.envsci.2023.103627
Nashrullah, J. (2023). Penyederhanaan jenis pajak dan retribusi daerah dalam rangka meningkatkan pendapatan asli daerah. At-Tanwir Law Review, 3(2), 153–168. doi:10.31314/atlarev.v3i2.2233
Nurhaeni, I. D. A., Putri, I. S., Mulyadi, A. W. E., & Sudibyo, D. P. (2024). Penta helix collaboration in developing social inclusion for persons with disabilities. Journal of Contemporary Governance and Public Policy, 5(1), 19–32. https://doi.org/10.46507/jcgpp.v5i1.105
Pangesti, N. G., Alkausar, B., Soemarsono, P. N., Hijriah, H. Y., & Abdullah, A. (2023). Justice, trust, perceived of risk and voluntary tax compliance in MSME. TIJAB (The International Journal of Applied Business), 7(2), 185–195. https://doi.org/10.20473/tijab.v7.i2.2023.50103
Pemerintah Kabupaten Bulungan. (2022). Peraturan Bupati Bulungan Nomor 22 Tahun 2022 tentang Kedudukan, Susunan Organisasi, Tugas dan Fungsi, serta Tata Kerja Badan Pendapatan Daerah Kabupaten Bulungan.
Pemerintah Kabupaten Bulungan. (2023). Peraturan Daerah Kabupaten Bulungan Nomor 10 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah.
Pemerintah Kabupaten Bulungan. (2025a). Keputusan Bupati Bulungan Nomor 100.3.3.2/660 Tahun 2025 tentang Standar Operasional Prosedur Pemungutan Pajak Daerah.
Pemerintah Kabupaten Bulungan. (2025b). Peraturan Bupati Bulungan Nomor 2 Tahun 2025 tentang Tata Cara Pemungutan Pajak Daerah.
Pemerintah Kabupaten Bulungan. (2025c). Peraturan Daerah Kabupaten Bulungan Nomor 4 Tahun 2025 tentang Perubahan atas Peraturan Daerah Nomor 10 Tahun 2023 tentang Pajak Daerah dan Retribusi Daerah.
Prastiwi, D., & Diamastuti, E. (2023). Building trust and enhancing tax compliance: The role of authoritarian procedures and respectful treatment in Indonesia. Journal of Risk and Financial Management, 16(8), 375. https://doi.org/10.3390/jrfm16080375
Prastiwi, D., dan Diamastuti, E. 2023. Building Trust and Enhancing Tax Compliance: The Role of Authoritarian Procedures and Respectful Treatment in Indonesia. Journal of Risk and Financial Management, 16(8), 375. https://doi.org/10.3390/jrfm16080375.
Pratiwi, W. N., Afifah, N., & Den Ka, V. S. (2024). Implikasi penerapan sistem tapping box dalam rangka peningkatan penerimaan wajib pajak restoran di Kabupaten Sidenreng Rappang. Jurnal Pabean, 6(1), 92–102. doi:10.61141/pabean.v6i1.522
Pratiwi, W. N., Afifah, N., dan Den Ka, V. S. 2024. Implikasi penerapan sistem tapping box dalam rangka peningkatan penerimaan wajib pajak restoran di Kabupaten Sidenreng Rappang. Jurnal Pabean, 6(1), 92–102. https://doi.org/10.61141/pabean.v6i1.522.
Rahma, H. A., Rosyadi, S., Gunarto, G., & Simin. (2024). Collaborative governance in management of the JakLingko program. Journal of Economics, Bussiness and Management Issues, 1(2), 36–46. https://doi.org/10.47134/jebmi.v2i1.139
Rangkuti, M. R., Sihombing, M., Kusmanto, H., & Ridho, H. (2024). Fiscal decentralization and community participation in education services in Deli Serdang Regency, Indonesia. International Journal of Sustainable Development and Planning, 19(5), 1639–1653. https://doi.org/10.18280/ijsdp.190502
Republik Indonesia. (2022). Undang-Undang Republik Indonesia Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.
Republik Indonesia. (2023). Peraturan Pemerintah Republik Indonesia Nomor 35 Tahun 2023 tentang Ketentuan Umum Pajak Daerah dan Retribusi Daerah.
Riskarini, D., Ardianto, Y., & Andamari, B. G. (2024). Analysing the effectiveness of hotel, restaurant, and advertising taxes revenue in enhancing the regional original revenue of DKI Jakarta Province. Journal of Economics, Finance and Management Studies, 7(5). https://doi.org/10.47191/jefms/v7-i5-42
Rosyadi, S., Kusuma, A. S., Fitrah, E., Haryanto, A., & Adawiyah, W. (2020). The multi-stakeholder’s role in an integrated mentoring model for SMEs in the creative economy sector. SAGE Open, 10(4), 2158244020963604. https://doi.org/10.1177/2158244020963604
Sa’bani, S. R., Saputro, G. E., & Suwito. (2025). The role of local governments in optimizing regional original revenue: A role theory perspective on fiscal autonomy. PPSDP International Journal of Education, 4(1), 347–361. doi:10.59175/pijed.v4i1.412
Sjögren Forss, K., Kottorp, A., & Rämgård, M. (2021). Collaborating in a penta-helix structure within a community based participatory research programme: Wrestling with hierarchies and getting caught in isolated downpipes. Archives of Public Health, 79, 27. https://doi.org/10.1186/s13690-021-00544-0
Sri Muryani, Hasnianty, St. Rukaiyah (2024) Tentang Analisis Pelayanan Publik, Teknologi Informasi, Dan Kepatuhan Wajib Pajak Dalam Meningkatkan Efektivitas Penerimaan Pajak Melalui Peran Kualitas Komunikasi. Pada Badan Pendapatan Daerah Kabupaten Penajam Paser Utara Provinsi Kalimantan Timur. https://jurnal.stim-lpi.ac.id/index.php/elpei
Sudiana, K., Sule, E. T., Soemaryani, I., & Yunizar. (2020). The development and validation of the penta helix construct. Business: Theory and Practice, 21(1), 136–145. https://doi.org/10.3846/btp.2020.11231
Suparmono, S. (2024). Hotel tax optimization strategy through regulatory and root cause approach. Telaah Bisnis, 25(2), 115–122. doi:10.35917/tb.v25i2.538
Trisniati, E., Cadith, J., & Nugroho, K. S. (2022). Collaborative governance dalam pengembangan kawasan ekonomi khusus. Jurnal Governansi, 8(1), 59–68. https://doi.org/10.30997/jgs.v8i1.4379
Trisniati, E., Cadith, J., dan Nugroho, K. S. 2022. Collaborative Governance dalam pengembangan kawasan ekonomi khusus. Jurnal Governansi, 8(1), 59–68. https://doi.org/10.30997/jgs.v8i1.4379
Yulianingsih, H., & Rakhmawati, I. (2025). Pengaruh perubahan fiskal UU HKPD terhadap perubahan bagi kemandirian fiskal Kabupaten Lombok Tengah. Jurnal Bisnis dan Akuntansi Unsurya, 10(2), 140–155. doi:10.35968/jbau.v10i2.1496
Zein, M. H. M., Muhtarom, M., Mulyadi, M., & Septiani, S. (2024). Examining the role of local government’s financial performance and capital expenditure in increasing economic growth in Banten Province, Indonesia (2018–2022). Journal of Risk and Financial Management, 17(10), 456. doi:10.3390/jrfm17100456
Zulfiqar, F. L., Silvia, T., & Abrori, A. (2024). Digital transformation and sustainable local tax system practices in emerging market: A qualitative analysis. Journal of Advances in Accounting, Economics, and Management, 2(2), 1–12. https://doi.org/10.47134/aaem.v2i2.510
