Optimizing regional tax collection through institutional capacity: Evidence from Kulon Progo
DOI:
https://doi.org/10.54957/educoretax.v5i9.1896Keywords:
IFAS EFAS Analysis, Institutional Capacity, Local Tax, SWOT Analysis, Tax CollectionAbstract
Most regions in Indonesia still rely on transfers from the central government, as their current fiscal capacity is limited due to various government development initiatives. One of the key challenges faced by the regional government is the suboptimal collection of regional taxes. This study aims to evaluate the regional tax collection process in Kulon Progo regencies, examining each level of institutional capacity, with the goal of increasing regional fiscal autonomy. It also aims to seek the most suitable strategy for the Kulon Progo regencies to increase their regional tax collection. This study applied two steps of qualitative observation and data collection. First, this research conducted observations, literature reviews, and interviews to identify SWOT factors. Second, the identified SWOT factors would be processed into a questionnaire survey for IFAS EFAS analysis. The findings indicate that great individual capacity, such as strong and visionary leadership and persuasive officers, supported by a collaborative working climate, becomes a key strength factor. However, the lack of system capacity, including incomplete regulations and a risky payment system, combined with inadequate organizational capacity, such as an unreliable tax base and the absence of bailiffs, remains a significant weakness. Growing infrastructure and economic activity provide opportunity, while non-compliance behaviour and legal actions remain a challenge. IFAS EFAS analysis suggests that the institutions utilize a weakness opportunity strategy. The findings underscore the need to improve the regional collection at all capacity levels. Improvements can be achieved by promoting IT governance, providing a secure payment method, enhancing document management, and conducting capacity-building initiatives.
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