Desentralisasi Fiskal dalam Pengelolaan Pendapatan Asli Daerah (PAD) melalui Kebijakan Kenaikan Nilai Jual Objek Pajak (NJOP) di Kota Pematangsiantar Periode 2021-2023

Abstract

Fiscal decentralization is a policy that grants authority to regional governments to independently manage finances and revenue sources. Within the framework of regional autonomy, strengthening Local Own-Source Revenue (PAD) is essential to achieving fiscal independence. One of the efforts made by the Government of Pematangsiantar City to increase PAD was through the policy of raising the Sales Value of Taxable Object (NJOP), as outlined in Mayor Regulation Number 4 of 2021. However, in its implementation, the policy received various responses from the public due to the substantial increase and the lack of public participation in the policymaking process. Therefore, this research was conducted to analyze the NJOP increase policy as a fiscal instrument. The research method used is descriptive qualitative. Data were obtained through interviews with the Head and Head of Revenue Division I of the Regional Financial and Revenue Management Agency (BPKPD) of Pematangsiantar City, the Mayor of Pematangsiantar for the 2017–2022 period, a representative from the Regional People's Representative Council (DPRD), and community members directly affected by the policy. This study was analyzed using the rational policy model by Herbert Simon, further developed by Barros (2010), which includes four indicators: defining the problem, setting policy objectives, generating policy alternatives, and selecting and implementing solutions. Based on the research results, it can be concluded that the NJOP increase policy in Pematangsiantar City was mainly driven by the need to increase PAD due to the region's low fiscal independence. However, the policy was established without active community participation and without a phased approach, leading to public resistance. Moreover, the policy initially had a negative impact on PAD, although a nominal increase was observed in the following year. Nevertheless, the policy has not yet fully reflected the principles of rational, inclusive, and participatory policymaking.