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Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province

Jurnal Perspektif Pembiayaan dan Pembangunan Daerah · Vol. 13 No. 3 (2025) · pp. 276–297

DOI
10.22437/ppd.v13i3.46184
ISSN
2355-8520, 2338-4603
Published
2025-08-31
Publisher
Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi
Language
en
License
creativecommons.org/licenses/by/4.0

Abstract

The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study aims to identify the regional tax instruments with the greatest potential, analyze the challenges and opportunities associated with implementing local taxing power, and formulate adaptive fiscal policy strategies in Jambi Province. The research employs a qualitative descriptive-analytical approach, drawing on primary data from in-depth interviews and focus group discussions (FGDs), as well as secondary data from regional budget (APBD) reports, local revenue (PAD) statistics, and regional tax realization for the period 2021–2024. Thematic analysis was conducted using NVivo software, complemented by quantitative data triangulation. The findings reveal that the largest tax potential in Jambi lies in the Street Lighting Tax, Specific Goods and Services Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBBP2), with varying dominance across districts and municipalities according to their respective economic characteristics. The main implementation challenges include low taxpayer compliance, weak administrative systems and institutional coordination, limited human resources, and disparities in infrastructure development across regions. Nonetheless, significant opportunities exist through the growth of the digital economy, the rise of online-based SMEs, the development of tourism and real estate sectors, and the diversification of resource-based taxation. This study recommends adaptive fiscal strategies built upon three key pillars: regulatory reform, institutional and technological capacity building, and cross-sector collaboration, accompanied by public outreach. Such strategies are expected to foster a more inclusive, transparent, and efficient regional taxation system while strengthening fiscal independence in the post-HKPD 2022 era.

Keywords

Collaboration network of the authors

40 authors · 112 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Hardiani HardianiAffiliation unknown16
Zulgani ZulganiAffiliation unknown5
Fadjryani FadjryaniAffiliation unknown4
Amri AmirAffiliation unknown3
Yulmardi YulmardiAffiliation unknown3
Sry RositaAffiliation unknown3
Hanan Laras SabrinaAffiliation unknown3
Fadwa Rhogib AsfahaniAffiliation unknown3
Sutarman GafurAffiliation unknown2
Rita HayatiAffiliation unknown2
Nurul Fiskia GamayantiAffiliation unknown2
Iman SetiawanAffiliation unknown2
Syaparuddin SyaparuddinAffiliation unknown2
Adi BhaktiAffiliation unknown2
Tona Aurora LubisAffiliation unknown2
Dian Mala Fithriani AiraAffiliation unknown2
Ismail ArafahAffiliation unknown2
Arman DelisAffiliation unknown2
Etik UmiyatiAffiliation unknown2
Abdul Mujib AlhaddadAffiliation unknown1
Abdulmujib AlhaddadAffiliation unknown1
Ghina Rizqa RaihanahAffiliation unknown1
Nur'eni Nur'eniAffiliation unknown1
Mohammad BataraAffiliation unknown1
Syaiful HendraAffiliation unknown1
Nurmasita IsmailAffiliation unknown1
Rais RaisAffiliation unknown1
Dini Aprilia AfrizaAffiliation unknown1
Hartayuni SainAffiliation unknown1
Issy YuliasriAffiliation unknown1
Arif Budi RaharjoAffiliation unknown1
Nur SahidAffiliation unknown1
I Made SukanadiAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://online-journal.unja.ac.id/index.php/JES/oai, first harvested 6 Nov 2026, last seen 6 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en">Adaptive fiscal strategies for strengthening local taxing power: Evidence from Jambi Province</dc:title>
	<dc:creator xml:lang="en">Junaidi, Junaidi</dc:creator>
	<dc:creator xml:lang="en">Hastuti, Dwi</dc:creator>
	<dc:creator xml:lang="en">Ramadhan, Raihan Fajri</dc:creator>
	<dc:creator xml:lang="en"> Widiastuti, Fitri</dc:creator>
	<dc:creator xml:lang="en">Zevaya, Faradina</dc:creator>
	<dc:creator xml:lang="en">Siga, Mustaqim</dc:creator>
	<dc:creator xml:lang="en">Irawan, Deki</dc:creator>
	<dc:subject xml:lang="en">Adaptive fiscal policy</dc:subject>
	<dc:subject xml:lang="en">Fiscal independence</dc:subject>
	<dc:subject xml:lang="en">Local taxing power</dc:subject>
	<dc:subject xml:lang="en">Regional tax</dc:subject>
	<dc:description xml:lang="en">The transformation of regional taxation is a strategic agenda aimed at strengthening fiscal capacity, reducing dependence on central government transfers, and supporting sustainable development within the framework of regional autonomy. This study aims to identify the regional tax instruments with the greatest potential, analyze the challenges and opportunities associated with implementing local taxing power, and formulate adaptive fiscal policy strategies in Jambi Province. The research employs a qualitative descriptive-analytical approach, drawing on primary data from in-depth interviews and focus group discussions (FGDs), as well as secondary data from regional budget (APBD) reports, local revenue (PAD) statistics, and regional tax realization for the period 2021–2024. Thematic analysis was conducted using NVivo software, complemented by quantitative data triangulation. The findings reveal that the largest tax potential in Jambi lies in the Street Lighting Tax, Specific Goods and Services Tax, Land and Building Acquisition Duty (BPHTB), and Rural and Urban Land and Building Tax (PBBP2), with varying dominance across districts and municipalities according to their respective economic characteristics. The main implementation challenges include low taxpayer compliance, weak administrative systems and institutional coordination, limited human resources, and disparities in infrastructure development across regions. Nonetheless, significant opportunities exist through the growth of the digital economy, the rise of online-based SMEs, the development of tourism and real estate sectors, and the diversification of resource-based taxation. This study recommends adaptive fiscal strategies built upon three key pillars: regulatory reform, institutional and technological capacity building, and cross-sector collaboration, accompanied by public outreach. Such strategies are expected to foster a more inclusive, transparent, and efficient regional taxation system while strengthening fiscal independence in the post-HKPD 2022 era.</dc:description>
	<dc:publisher xml:lang="en">Program Magister Ilmu Ekonomi  Pascasarjana Universitas Jambi</dc:publisher>
	<dc:date>2025-08-31</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://online-journal.unja.ac.id/JES/article/view/46184</dc:identifier>
	<dc:identifier>10.22437/ppd.v13i3.46184</dc:identifier>
	<dc:source xml:lang="en">Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; Vol. 13 No. 3 (2025): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah; 276-297</dc:source>
	<dc:source>2355-8520</dc:source>
	<dc:source>2338-4603</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://online-journal.unja.ac.id/JES/article/view/46184/22099</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2025 Junaidi Junaidi, Dwi Hastuti, Raihan Fajri Ramadhan, Fitri  Widiastuti, Faradina Zevaya, Mustaqim Siga, Deki Irawan</dc:rights>
	<dc:rights xml:lang="en">https://creativecommons.org/licenses/by/4.0</dc:rights>
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