PENGUATAN KAPASITAS APARATUR DAERAH DALAM MENGOPTIMALKAN PAJAK DAN RETRIBUSI DAERAH UNTUK MENINGKATKAN KEMANDIRIAN FISKAL KOTA BEKASI

Abstract

Local taxes and retributions play an important role in increasing Local Own-Source Revenue (PAD) to support fiscal independence. Bekasi City faces challenges in optimizing revenue, such as fluctuations and dependence on certain types of taxes. This activity aims to improve the understanding of local officials in managing taxes and retributions effectively. Three evaluation methods were used. First, a questionnaire covering five dimensions, namely relevance of material, delivery method, engagement, effectiveness of the method, and satisfaction level, was distributed to participants. Second, pre-test and post-test assessments were conducted to measure the participants’ understanding before and after the activity. Third, a t-test was carried out to compare the pre-test and post-test results statistically, to ensure a significant improvement in participants’ understanding after the activity. The discussion results indicated that Bekasi City faces challenges in optimizing taxes and retributions, such as revenue fluctuations, dependence on certain types of taxes, and low absorption of retributions. However, optimization strategies such as diversifying revenue sources, improving the collection system, and educating the public can enhance the effectiveness of tax and retribution management. The evaluation results from the questionnaire showed positive outcomes across the five dimensions. Most participants found the material highly relevant to their daily tasks, and the satisfaction level toward the interactive discussion method was rated highly. The pre-test and post-test assessments showed a significant increase in participants' scores, indicating a substantial improvement in their understanding. The t-test confirmed these results, showing a significant difference between pre-test and post-test scores. Participants also highlighted the importance of applying information technology and the need for further public education. This activity is expected to help optimize PAD and support the fiscal independence of Bekasi City.