Evaluation of the Implementation of Collaborative Governance in the Optimization of DKI Jakarta Regional Tax Revenues

DOI

10.2991/assehr.k.210531.037How to use a DOI?

Keywords

Collaborative Governance, Regional Taxes, Optimization of Tax Revenue

Abstract

A very dynamic tax strategy environment, one in which tax institutions cannot work alone, requires collaborative governance in the context of optimizing local tax revenues. In addition, improving the interdependent use of tax between each government agency makes the synergy of each institution a necessity. During the vulnerable period in India of 2014 to 2016, the realization of DKI Jakarta’s regional tax revenue never reached the determined target. The tax revenue channel, the DKI Jakarta Regional Tax and Retribution Agency (BPRD) is therefore now innovating by arranging four priority programs with the aim of optimizing tax revenue. To carry out these four flagship programs, the DKI Jakarta BPRD collaborates with various government and non-government agencies. This study uses a post-positivism approach and qualitative data-collection methods with in-depth interview data-collection techniques and documentation studies. This research shows that the DKI Jakarta BPRD as an institution that leads the way in collaborative governance is considered to be less proactive and confident in carrying out its policies. In addition, in the system context, there are obstacles in the level of conflicts and lack of trust in the collaboration built by the DKI Jakarta BPRD with one of the actors in that the relationship is based on political elements rather than needs.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Bella Sepri Nika Sari
AU  - Haula Rosdianae
PY  - 2021
DA  - 2021/05/31
TI  - Evaluation of the Implementation of Collaborative Governance in the Optimization of DKI Jakarta Regional Tax Revenues
BT  - Proceedings of the Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2019)
PB  - Atlantis Press
SP  - 296
EP  - 302
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210531.037
DO  - 10.2991/assehr.k.210531.037
ID  - Sari2021
ER  -