Regional Fiscal Transition Dynamics: Evaluating Local Tax and User Fee Performance Following HKPD Law Implementation in Tanah Laut Regency Regional Fiscal Transition Dynamics: Evaluating Local Tax and User Fee Performance Following HKPD Law Implementation
Keywords:
Local Taxes, User Fees, HKPD Law, Fiscal Performance, Tanah Laut Regency.Abstract
Law No. 1 of 2022 on Financial Relations between the Central Government and Regional Governments (HKPD Law) restructured local taxes and user fees (retributions) in Indonesia, yet evidence on how this reform affects revenue performance at the regency level remains limited. This study evaluates the effectiveness, contribution, and growth of local tax and retribution revenue in Tanah Laut Regency, South Kalimantan, during the 2022–2024 transition period, and assesses the expected effect of the 2025 Opsen scheme. A descriptive quantitative design was applied to secondary budget-realization data from the Regional Revenue Agency (Bapenda), analyzed using effectiveness, contribution, and growth-rate ratios and complemented by a comparative review of Regional Regulation No. 1 of 2024 and Regent Regulations No. 60 and No. 48 of 2024. Local tax revenue rose from IDR 44.88 billion in 2022 to IDR 54.39 billion in 2024 and remained “highly effective” in every year (110.63%, 106.83%, and 102.61%), although growth slowed from 17.36% to 3.28% as the new rules took effect. The Specific Goods and Services Tax (PBJT) contributed 61.50% of 2024 tax revenue, followed by BPHTB at 23.00%. Retribution revenue increased by 1,066.6% to IDR 89.63 billion in 2024, driven mainly by the consolidation of Regional Public Service Agency (BLUD) revenue into General Service Retribution rather than by stronger collection. The Opsen on motor vehicle taxes (66%) took effect in 2025 and is discussed only as a projection. The findings indicate that the HKPD restructuring strengthened the reported fiscal base of the regency, but part of the apparent gain is an accounting effect. The study recommends expanding digital transaction monitoring in the PBJT sector, reporting retribution growth on a like-for-like basis, and preparing prudent cash management for Opsen inflows.
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Copyright (c) 2026 Khalid Smith, Rizki Aldi Setianda, M Bastian, Haris Reza Fathony, Titik Wijayati Wijayati
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