The Strategic Role of Baolan Sub-district in Increasing Regional Original Income (PAD) in the Baolan Sub-district Area, Tolitoli Regency

Authors

  • Mohammad Issa Kecamatan Baolan, Kabupaten Tolitoli, Sulawesi Tengah
  • Andi Irmayanti Azis Kecamatan Baolan, Kabupaten Tolitoli, Sulawesi Tengah
  • Hasdono Kecamatan Baolan, Kabupaten Tolitoli, Sulawesi Tengah
  • Sri Hartini Kecamatan Baolan, Kabupaten Tolitoli, Sulawesi Tengah

DOI:

https://doi.org/10.55927/marcopolo.v4i4.36

Keywords:

Head of Sub-district, Local Own-Source Revenue, Fiscal Strategy, Regional Autonomy, Tolitoli

Abstract

Local Own-Source Revenue (PAD) is the main pillar of regional fiscal independence in supporting regional autonomy. Baolan Sub-district as the capital and economic center of Tolitoli Regency contributes more than 60% of the total PAD of Tolitoli Regency. However, its optimization still faces challenges such as retribution leakage, inaccurate taxpayer database, and low taxpayer compliance. This study aims to analyze the strategic role of the Head of Baolan Sub-district (Camat) in increasing PAD. The method used is descriptive qualitative through literature study, field observation, and analysis of regional policy documents. The results show that the role of the Camat goes beyond administrative functions, acting as a coordinator, facilitator, motivator, supervisor, and innovator. Strategies include RT/RW-based data updating, digitalization of tax services, mobile PBB-P2 collection programs, and controlling retribution through cross-sector collaboration. The strategic role of the Camat is proven to be the key in bridging regional fiscal policy with implementation at the community level

References

BAPENDA Kabupaten Tolitoli. (2024). Laporan Realisasi Pendapatan Asli Daerah Tahun Anggaran 2023-2024.

Mardiasmo. (2018). Perpajakan. Yogyakarta: Andi Offset.

Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah.

Republik Indonesia. (2018). Peraturan Pemerintah Nomor 17 Tahun 2018 tentang Kecamatan.

Republik Indonesia. (2022). Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah.

Sari, R., & Putra, A. (2022). Strategi Optimalisasi PAD Berbasis Kecamatan di Kabupaten Pesisir. Jurnal Ilmu Pemerintahan, 8(2), 115-128.

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Published

2026-10-15

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Section

Articles