ANALYSIS OF REGIONAL LEVIES ON LOCAL OWN-SOURCE REVENUE (PAD) IN THE PROVINCE OF CENTRAL KALIMANTAN

Abstract

This study analyzes the contribution of regional levies to Local Own-Source Revenue (PAD) in Central Kalimantan Province using an integrative approach that combines institutional capacity, levy collection systems, and public awareness. The findings reveal that the contribution of levies to PAD remains low despite strong sectoral potential, primarily due to weak institutional governance, limited digitalization, ineffective supervision, and low taxpayer compliance. A mixed methods approach with a sequential explanatory design was employed, involving 395 quantitative respondents and 34 qualitative informants across seven government institutions. Results show that digital transformation, regulatory reform, and strengthened institutional capacity play a significant role in improving levy performance. The study highlights the need for e-levy systems, strengthened human resources, tariff restructuring, and increased public fiscal literacy to enhance transparency, efficiency, and community participation. The novelty of this research lies in its integrative framework, which positions levies not only as a revenue source but also as a strategic public policy instrument to foster accountability, fairness, and sustainable regional fiscal independence.