Pendampingan Strategi Pendapatan Asli Daerah Berbasis Data bagi Pemerintah Kota Baubau: Indonesia

Eko Satria; Anwar Sadat; Wa Ode Adriani Hasan; Herman Lawelai; La Ode  Sardiman

doi:10.55338/jpkmn.v7i2.8876

Authors

Eko Satria Univeristas Muhammadiyah Buton
Anwar Sadat Universitas Muhammadiyah Buton
Wa Ode Adriani Hasan Universitas Muhammadiyah Buton
Herman Lawelai Universitas Muhammadiyah Buton
La Ode Sardiman Univeristas Muhammadiyah Buton

DOI:

https://doi.org/10.55338/jpkmn.v7i2.8876

Keywords:

Pemetaan Potensi Pajak, Pendapatan Asli Daerah, Collaborative Governance, Dokumen Strategis Fiskal, Kemandirian Fiskal Daerah

Abstract

Pengelolaan Pendapatan Asli Daerah (PAD) Kota Baubau masih menghadapi berbagai kendala, seperti belum optimalnya pemetaan potensi pajak daerah, keterbatasan integrasi data antar perangkat daerah, serta rendahnya penggunaan analisis fiskal dalam penyusunan target pendapatan daerah. Kegiatan pengabdian ini bertujuan memperkuat kapasitas aparatur pemerintah daerah melalui pendampingan penyusunan dokumen strategis potensi PAD berbasis data. Metode pelaksanaan dilakukan secara partisipatif melalui tahapan persiapan, pengumpulan data, analisis fiskal, dan Focus Group Discussion (FGD) bersama Badan Pendapatan Daerah dan perangkat daerah terkait. Kegiatan ini melibatkan aparatur dari beberapa organisasi perangkat daerah yang berkontribusi terhadap pengelolaan PAD Kota Baubau. Hasil kegiatan menunjukkan tersusunnya dokumen kajian potensi PAD yang memuat analisis potensi pajak daerah, proyeksi penerimaan, identifikasi sektor prioritas, dan rekomendasi kebijakan peningkatan PAD. Pendampingan juga meningkatkan pemahaman aparatur mengenai penggunaan instrumen analisis fiskal, seperti elastisitas PAD, analisis kontribusi sektor ekonomi, dan proyeksi penerimaan daerah dalam penyusunan target pendapatan daerah. Kegiatan ini memperkuat kolaborasi antara perguruan tinggi dan pemerintah daerah dalam mendukung tata kelola fiskal yang lebih efektif dan berkelanjutan.

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