TRANSFORMASI DIGITAL DAN REFORMASI TATA KELOLA PERPAJAKAN DAERAH: STUDI KASUS OPTIMALISASI PAD DI INDONESIA
Abstract
Pendapatan Asli Daerah (PAD) merupakan salah satu komponen utama dalam Anggaran Pendapatan dan Belanja Daerah (APBD). PAD mencerminkan kemampuan suatu daerah dalam membiayai pembangunan dan memenuhi kebutuhan masyarakat secara mandiri, tanpa terlalu bergantung pada transfer dana dari pemerintah pusat. Untuk itu, Optimalisasi PAD menjadi tantangan strategis bagi setiap pemerintah daerah. Dalam pelaksanaannya, Optimalisasi Pendapatan Asli Daerah (PAD) di Indonesia menghadapi tantangan sistemik berupa tata kelola terfragmentasi, infrastruktur digital tertinggal, perencanaan tidak berbasis data, dan kapasitas SDM terbatas. Studi ini menganalisis akar masalah melalui studi kasus di Kabupaten Gunung Mas dan daerah percontohan seperti Badung dan Tulungagung, mengidentifikasi tiga masalah utama: (1) Tata kelola internal, pelayanan, infrastruktur, dan data belum optimal; (2) Perencanaan dan pengelolaan PAD belum efektif serta (3) Prosedur, regulasi, dan SDM perpajakan belum memadai. Solusi holistik diajukan, mencakup integrasi gudang data terpusat dan blockchain untuk sinkronisasi real-time, alokasi 15% APBD untuk modernisasi TI pedesaan, serta pelatihan berbasis tax technology. Transformasi digital seperti aplikasi SIPDANAUNIK di Ponorogo terbukti meningkatkan kepatuhan 22%, sementara harmonisasi regulasi untuk mengurangi tumpang tindih kewenangan. Evaluasi menggunakan Key Performance Indicator pada pertumbuhan PAD, rasio kepatuhan, dan kepuasan publik menunjukkan bahwa pendekatan Agile Governance dan kolaborasi multi-pihak mampu mengurangi ketergantungan pada transfer pusat, meningkatkan transparansi, dan mendorong pembangunan inklusif. Implementasi kebijakan ini diharapkan memperkuat otonomi fiskal daerah, menurunkan ketimpangan layanan publik, dan mendukung target SDGs 2030.
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