IMPLEMENTATION OF REGIONAL TAX COLLECTION POLICIES BY BAPENDA BANYUMAS IN INCREASING REGIONAL ORIGINAL REVENUE

Abstract

The Regional Revenue Agency (Bapenda) of Banyumas plays a strategic role in managing
regional taxes to increase Regional Original Revenue (PAD). Local taxes, such as Rural
and Urban Land and Building Tax (PBB-P2) and Fees for the Acquisition of Rights on
Land and Buildings (BPHTB), are the main components of regional revenue. This article
discusses the strategies implemented by Bapenda Banyumas in optimizing local tax
collection and the challenges faced. Bapenda Banyumas has implemented various
technologies, such as the Regional Tax Information System (SIPD), online tax payments,
and e-billing, to improve tax administration efficiency. However, challenges remain,
including low taxpayer digital literacy, infrastructure constraints, and data security risks.
Despite these challenges, analysis results show that tax digitization positively impacts PAD
by increasing taxpayer compliance, speeding up administrative processes, and minimizing
tax leaks. Therefore, Bapenda Banyumas needs to continue improving digital education,
enhancing technological infrastructure, and strengthening data security systems to ensure a
more effective and efficient taxation system in the future.