Rinaldi, Ade (2025) Peran Badan Pendapatan Daerah Dalam Meningkatkan Pendapatan Asli Daerah Di Kota Pekanbaru. Masters thesis, Universitas Islam Riau.

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Abstract

This research is entitled “The Role of the Regional Revenue Agency in Increasing Local Own-Source Revenue in Pekanbaru City.” The purpose of this study is to analyze the role of the Regional Revenue Agency (BAPENDA) in increasing Local Own-Source Revenue (PAD) and to identify the inhibiting factors in its implementation. This study employs a qualitative method with a descriptive approach. Data were collected through in-depth interviews with key informants, documentation studies, and direct observations at the Regional Revenue Agency of Pekanbaru City. The data analysis was conducted through data reduction, data display, and conclusion drawing. The findings show that BAPENDA plays a strategic role in optimizing PAD through local tax collection, administrative digitalization, taxpayer education and socialization, supervision and enforcement of taxable objects, as well as innovations in public services. However, several obstacles were identified, such as low taxpayer compliance, limited human resources, weak enforcement of regulations, and a lack of innovation in exploring new tax and levy potentials. This study concludes that the effectiveness of BAPENDA significantly influences the fiscal independence of Pekanbaru City. Therefore, more adaptive strategies are required, including capacity building of human resources, the utilization of information technology, and strengthening cross- sector collaboration to ensure sustainable PAD optimization.

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