KEBIJAKAN DAN STRATEGI PENINGKATAN PENDAPATAN ASLI DAERAH (PAD) MELALUI INTENSIFIKASI DAN EKSTENSIFIKASI DI KOTA SURABAYA

Abstract

This research aimed to analyze the implementation of policies and increase strategies for the local own Sources (PAD) with intensification and extensification, it conducted by the Regional Finance and Tax Management Agency (BPKPD) city of Surabaya, and also to analyze the supporting and inhibiting factors in implementing the policy. This research used qualitative descriptive methods, while the data collection technique was conducted by interview and documentation. The research result showed that policy and improvement strategy of the Local Own Source (PAD) city of Surabaya, was implemented by intensification namely institutional aspects, namely an improve aspects of local own-source management, management aspect namely an improvement the number of taxpayers, adapted good administration and operational management, the personnel aspect with the improvement of human resources quality or local-own source of fund management apparatus by providing them regular training. Meanwhile, the extensification effort was the creation of new revenue sources and the policy in the investment field. On the other hand, it concluded that the efforts of intensification and extensification were one of the effective ways implemented to improve the local source.
Keywords: intensification, extensification, local own source