Adapting Fiscal Policies for Regional Growth: Educational Insights from Situbondo’s Tax Revenue

Moh Rasidi; Sofiyatun Amiliyah

doi:10.61987/jemr.v4i4.1079

Authors

Moh Rasidi Universitas Nurul Jadid
Sofiyatun Amiliyah Universitas Nurul Jadid

DOI:

https://doi.org/10.61987/jemr.v4i4.1079

Keywords:

Regional Tax, BPHTB, Contribution , Character Education

Abstract

This study aims to determine the tax revenue from the Land and Building Acquisition Fee (BPHTB) and its contribution to increasing Regional Original Income (PAD) in Situbondo Regency from 2022 to 2024. The research employs a descriptive qualitative method, collecting data through interviews, observations, and documentation. The results show that the contribution of BPHTB to PAD in Situbondo Regency has declined over the years. In 2022, it contributed 29.19%, decreasing to 26.06% in 2023, and further to 24.31% in 2024. This downward trend indicates the need for more adaptive fiscal policy strategies to optimize BPHTB revenue as a regional income source. Theoretically, this study provides important implications for the field of education, particularly in economics and public policy education. It offers a real-world understanding of the significance of local tax optimization in regional development. Additionally, the findings can serve as learning material in public economics or regional financial management courses, helping students understand the role of taxation in supporting sustainable regional growth.

References

Abdullah, A. (2025). Determinants of Teachers’ Digital Literacy: The Role of Capacity Building, Career Inclusion, and Digital Platform Engagement. Business and Applied Management Journal, 3(1), 128–140.

Achmad, F., Riau, D. P., & Akadira, T. (2025). Evaluating Public Service Quality: Why Employee Performance Outshines Service Standards and Work Culture in Shaping User Satisfaction. Business and Applied Management Journal, 3(2), 349–362.

Alm, J., & Duncan, D. (2014). Do state tax policies drive away the rich? Journal of Economic Perspectives, 28(4), 147–168. https://doi.org/10.1257/jep.28.4.147

Arifin, M., Jazilurrahman, J., & AS, A. H. (2025). Continuous Improvement in Learning Innovation Management to Enhance Students’ Learning Motivation. Business and Applied Management Journal, 3(1), 168–182.

Bahl, R., & Martinez-Vazquez, J. (2010). Local government finance in developing countries. Edward Elgar Publishing. https://doi.org/10.4337/9781849806557

Bird, R. M., & Slack, E. (2014). Local taxes and local expenditures: Strengthening the Wicksellian connection. IMFG Papers on Municipal Finance and Governance, No. 6. https://doi.org/10.2139/ssrn.2409040

Christina, F., & Indra, R. (2025). Determinants of Purchase Decisions and Continued Use in Digital Ferry Ticketing Applications: An Extended Technology Acceptance Model Approach. Business and Applied Management Journal, 3(2), 209–224.

Dona, EM, Putri, AW, Feblin, A., & Andrian Nova, GD (2022). The Influence of Regional Taxes and Regional-Owned Enterprises' Profits on Regency/City Revenue in South Sumatra Province. Darmajaya Business Journal , 8 (2), 128–139. https://doi.org/10.30873/jbd.v8i2.3302

Fahriansyah, F., Fauzan, R., & Rosnani, T. (2025). Digital Literacy and Technostress in the Job Demands–Resources Perspective: The Mediating Role of Instructional Innovation on Elementary School Teachers’ Performance. Business and Applied Management Journal, 3(2), 327–337.

Fitrani, F., Hofman, B., & Kaiser, K. (2005). Unity in diversity? The creation of new local governments in a decentralising Indonesia. Bulletin of Indonesian Economic Studies, 41(1), 57–79. https://doi.org/10.1080/00074910500072672

Giffari, M., Hafidz, A., & Taruna, NW (2025). Conceptual Suitability Analysis Regarding the Determination of a Sales and Purchase Agreement as the Time of Tax Payability . 5 (1), 458–465.

Indah Permatasari, R., & Wafirotin, KZ (2023). Analysis of the Effectiveness of Land and Building Acquisition Tax (BPHTB) Revenue and Its Contribution as a Source of Regional Original Income (PAD). Raflesia Accounting Scientific Journal , 9 (2), 79–86. https://doi.org/10.53494/jira.v9i2.237

Jasmin, J., Syaifuddin, S., Rosyidah, U., Sudirman, M. S., & Esa, A. (2025). Home Procurement Solution: The Utilization of Tawatu’in the Musharakah Mutanaqishah Agreement for Home Ownership. Business and Applied Management Journal, 3(2), 378–393.

Kaindeh, G.D., Kalangi, L., & Budiarso, N.S. (2025). Analysis of Income Tax (PPh) Article 21 Calculation and Reporting at the Tomohon City General Elections Commission . 3 , 118–124. https://doi.org/10.58784/rapi.279

Kelly, R. (2000). Property taxation in Indonesia: Measuring and improving performance. Public Budgeting & Finance, 20(4), 68–87. https://doi.org/10.1111/0275-1100.00026

Martínez-Vázquez, J., & Timofeev, A. (2010). Decentralization measures revisited. Public Finance and Management, 10(1), 13–31. https://doi.org/10.2139/ssrn.2409853

McCluskey, W. J., & Franzsen, R. C. D. (2018). The taxation of urban property in developing countries: Exploring the potential. International Growth Centre (IGC) Working Paper. https://doi.org/10.2139/ssrn.3198738

Mulyana, W., & Dewi, I. A. (2019). The effect of BPHTB tax on local revenue in the city of Bandung. Jurnal Ekonomi dan Bisnis, 22(1), 45–53. https://doi.org/10.31294/jeco.v22i1.5971

Nabila, DT, Ayatul Hikmiyah, & Siti Fatimah. (2023). Central Tax and Regional Tax on Household Electricity Use at PT. PLN (Persero) UP3 Mataram. Journal of Tax Applications , 4 (1), 22–34. https://doi.org/10.29303/jap.v4i1.55

Pracasya, DP (2021). Application of Regional Tax Legislation Regarding Amendments to Articles Concerning Taxation in the 1945 Constitution of the Republic of Indonesia. Dharmasisya, 1 (2), 743–764. https://scholarhub.ui.ac.id/dharmasisya/vol1/iss2/13/

Pratama, Y. (2021). Analysis of tax revenue effectiveness and its contribution to local original income in regional autonomy era. Jurnal Ilmiah Ekonomi Islam, 7(2), 123–131. https://doi.org/10.29040/jiei.v7i2.2167

Sugiono. (2022). Quantitative, Qualitative, and R&D Research Methods (II, p. 334).

Suhartono, D., & Kurniawati, H. (2020). The contribution of land and building tax revenue to local revenue. Journal of Public Sector Accounting and Finance, 2(3), 201–215. https://doi.org/10.33005/jpraf.v2i3.147.