ANALISIS STRATEGI INTENSIFIKASI PAJAK DAERAH DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) KABUPATEN GUNUNGKIDUL

Anissa Aulya Astridevi Suatmaji, Rizky Wulandari, SE., M.Acc., CFr.A.

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Kabupaten Gunungkidul secara konsisten mencatat kontribusi Pendapatan Asli Daerah (PAD) terendah di Provinsi Daerah Istimewa Yogyakarta, dengan rata-rata hanya 13,36?ri total pendapatan daerah selama tahun 2019-2023. Kondisi ini tidak selaras dengan potensi ekonomi daerah yang besar, terutama dari sektor pariwisata, pertanian, dan UMKM. Penelitian ini bertujuan untuk menganalisis kinerja pajak daerah ditinjau dari efektivitas, laju pertumbuhan, dan kontribusi terhadap PAD; mendeskripsikan strategi intensifikasi pajak daerah yang diterapkan oleh Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Gunungkidul berdasarkan aspek kelembagaan, tata laksana, dan personalia; serta mengidentifikasi faktor pendukung dan penghambat pelaksanaan intensifikasi pajak daerah. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Informan dipilih secara purposive terdiri dari pegawai BKAD Kabupaten Gunungkidul dan wajib pajak terpilih. Data dianalisis melalui triangulasi teknik dan sumber. Hasil penelitian menunjukkan bahwa kinerja pajak daerah di Kabupaten Gunungkidul periode 2021-2025 sangat efektif dengan rata-rata efektivitas 106,13%, namun laju pertumbuhan tergolong tidak berhasil dengan rata-rata 20,79?n kontribusi pajak terhadap PAD berada dalam kategori sedang dengan rata-rata 29,89%. Strategi intensifikasi pajak daerah telah dijalankan melalui penguatan aspek kelembagaan berupa pembagian tugas yang jelas, koordinasi internal antar bidang, dan eksternal antar lembaga. Perbaikan tata laksana melalui digitalisasi, program PALING TOP, dan sistem reward wajib pajak, serta pengembangan personalia melalui insentif petugas lapangan. Faktor pendukung meliputi pemanfaatan teknologi informasi, kolaborasi lintas level pemerintahan, dan tingginya kepatuhan masyarakat pedesaan. Sementara faktor penghambat mencakup keterbatasan jumlah dan kompetensi SDM, keterbatasan anggaran, serta keterlambatan pembaruan informasi kepemilikan objek pajak.

Gunungkidul Regency has consistently recorded the lowest Local Original Revenue (PAD) contribution in the Special Region of Yogyakarta Province, averaging only 13.36% of total regional revenue during 2019–2023. This condition is misaligned with the regency's considerable economic potential, particularly in the tourism, agriculture, and small-to-medium enterprise sectors. This study aims to: analyze local tax performance in terms of effectiveness, growth rate, and contribution to PAD; describe the local tax intensification strategies implemented by the Regional Financial and Asset Management Agency (BKAD) of Gunungkidul Regency based on institutional, procedural, and personnel aspects; and identify the supporting and inhibiting factors in the implementation of local tax intensification.This study employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Informants were selected purposively, consisting of BKAD employees and selected taxpayers. Data were analyzed through technique and source triangulation. The findings indicate that local tax performance in Gunungkidul Regency during the 2021–2025 period was highly effective, with an average effectiveness rate of 106.13%. However, the growth rate was categorized as unsuccessful at an average of 20.79%, and the tax contribution to PAD remained at a moderate level, averaging 29.89%. Local tax intensification strategies have been implemented through strengthening the institutional aspect in the form of clear task distribution, internal coordination across divisions, and external coordination across agencies. Procedural improvements were carried out through digitalization, the PALING TOP mobile service program, and a taxpayer reward system, as well as personnel development through field officer incentives. Supporting factors include the utilization of information technology, cross-level government collaboration, and the high tax compliance of rural communities. Meanwhile, inhibiting factors encompass limited quantity and competency of human resources, budget constraints, and delays in updating tax object ownership information.

Kata Kunci : intensifikasi pajak daerah, kemandirian fiskal, kinerja pajak daerah, PAD, fiscal independence, local original revenue (PAD), local tax intensification, local tax performance