Implementasi Strategi Baronda (Bapenda Road to Optimalisasi Pendapatan Daerah) terhadap Peningkatan Efektivitas Pemungutan Pajak Daerah di Kota Kupang

NDIWAL, Arief Yosep (2026) Implementasi Strategi Baronda (Bapenda Road to Optimalisasi Pendapatan Daerah) terhadap Peningkatan Efektivitas Pemungutan Pajak Daerah di Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

Arief Yosep Ndiwal 31122013, with the title "Implementation of Baronda Strategy (Bapenda Road to Optimizing Regional Revenue) to Increase the Effectiveness of Regional Tax Collection in Kupang City" under the guidance of Mr. Dr. Marius Masri, SE., M.Si, as the first supervisor and Br. Salomon Leki, SVD, S.E., M.Ec.Dev, as the second supervisor This study aims to analyze the implementation of the BARONDA strategy (Bapenda Road to Regional Revenue Optimization) and its impact on improving the effectiveness of local tax collection in Kupang City. The research focuses on comparing the effectiveness of local tax collection before and after the implementation of the BARONDA strategy, identifying factors influencing tax collection effectiveness, and examining the role of BARONDA in addressing administrative, technical, and social constraints in local tax management. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, observation, and documentation. Research informants include officials of the Regional Revenue Agency (Bapenda) of Kupang City and representatives of taxpayers. The analytical tool used is qualitative descriptive analysis, which examines data based on indicators of tax collection effectiveness, namely the ratio of targeted to realized tax revenue, taxpayer compliance levels, and administrative efficiency. The findings indicate that the implementation of the BARONDA strategy has had a positive impact on improving the effectiveness of local tax collection in Kupang City. This improvement is reflected in better tax revenue performance, increased taxpayer compliance, and enhanced administrative systems through the utilization of digital technology and strengthened institutional capacity. Furthermore, the BARONDA strategy plays a significant role in reducing administrative barriers and improving transparency and accountability in local tax governance. In conclusion, the BARONDA strategy represents an effective local fiscal policy innovation that supports the optimization of Local Own-Source Revenue (PAD) and strengthens sustainable local tax governance. Therefore, it is recommended that the Kupang City Government continue to enhance digital tax systems, improve human resource capacity, and conduct continuous public outreach to ensure sustained effectiveness of local tax collection in the future.

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