Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Investasi Daerah Kota Palu

Authors

  • Ismail Saleh Universitas Muhammadiyah Palu, Sulawesi Tengah, Indonesia
  • Burhanuddin Burhanuddin Universitas Muhammadiyah Palu, Sulawesi Tengah, Indonesia
  • Nursiah Nursiah Universitas Muhammadiyah Palu, Sulawesi Tengah, Indonesia
  • Henni Mande Universitas Muhammadiyah Palu, Sulawesi Tengah, Indonesia

DOI:

https://doi.org/10.53654/tangible.v10i2.701

Keywords:

Local Own Revenue, Regional Investment, Regional-Owned Enterprises,, Regional Fiscal Strategy

Abstract

This study aims to analyze strategies for increasing Local Own Revenue (PAD) through regional investment in Palu City. The research method used is descriptive qualitative with a case study approach. Data were collected through documentation studies, in-depth interviews with key informants from BPKAD, DPMPTSP, Bappeda Palu City, and field observations. The results showed that Palu City's PAD has fluctuated over the past 10 years with the largest contribution from local taxes and levies. Regional investment through regional-owned enterprises (BUMD) has not been optimal in providing significant contribution to PAD. PAD enhancement strategies include: (1) optimizing regional asset management, (2) developing profitable BUMDs, (3) increasing investment in potential sectors, and (4) improving regional investment governance. This research provides policy recommendations to increase the effectiveness of regional investment as a sustainable source of PAD.

Downloads

Download data is not yet available.

References

Amaliah, N., Pratiwi, R. N., & Sari, D.P. (2024). The Impact of Regional Investment, Population, and GRDP on Regional Original Revenue. International Journal of Economics and Business Research, 15(2), 234-248.

Badan Pusat Statistik Kota Palu. (2023). Produk Domestik Regional Bruto Kota Palu Menurut Lapangan Usaha 2018-2022. BPS Kota Palu.

Badan Pusat Statistik Kota Palu. (2024). Palu Dalam Angka 2024. BPS Kota Palu.

Bappeda Kota Palu. (2023). Rencana Pembangunan Jangka Menengah Daerah (RPJMD) Kota Palu 2021- 2026. Pemerintah Kota Palu.

BPKAD Kota Palu. (2024). Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2023. Pemerintah Kota Palu.

Direktorat Jenderal Perimbangan Keuangan. (2024). Pedoman Pengelolaan Pendapatan Asli Daerah. Kementerian Keuangan Republik Indonesia.Erlangga.

Mardiasmo. (2016). Perpajakan Edisi Terbaru 2016. Yogyakarta: Penerbit Andi.

Halim, A. (2014). Manajemen Keuangan Sektor Publik: Problematika Penerimaan dan Pengeluaran Pemerintah anggaran Pendapatan and Belanja Negara/Daerah). Jakarta:Salemba Empat.

Jalil, M. M. F., & Majid, J. (2022). Peran Transparansi dalam Memoderasi Determinan Kualitas Laporan Keuangan Daerah. Tangible Journal, 7(1), 75–89. https://doi.org/10.53654/tangible.v7i1.254

Kuncoro, M. (2014). Otonomi Daerah: Menuju Era Baru Pembangunan Daerah. Jakarta.

Miles, M. B., & Huberman, A. M. (2014). Qualitative Data Analysis: A Methods Sourcebook. Third Edition. Thousand Oaks, CA: SAGE Publications.

Nisa, Z., & Bahari, F. (2022). Effect of regional tax, population, and GRDP on original local government revenue (PAD) in the regency/city of Central Java Province. Jurnal Samudra Ekonomi Dan Bisnis, 13(1), 90-99.

Pemerintah Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah. Jakarta: Sekretariat Negara.September 2024.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Sutrasna, Y., & Duha, J. (2023). The Effect of the Number of Population and Gross Domestic Regional Product (GDRP) on Regional Original Revenue (PAD) in The Regency/City of West Java Province, Indonesia. TEC EMPRESARIAL, 18(1), 176-185.

Timelines.id. (2024). Strategi Optimalisasi BUMD untuk Peningkatan PAD. Diakses dari https://timelines.id/strategi- optimalisasi-bumd pada 15

Todaro, M. P., & Smith, S. C. (2015). Economic Development. Twelfth Edition. Boston: Pearson.

Yin, R. K. (2018). Case Study Research and Applications: Design and Methods. Sixth Edition. Thousand Oaks, CA: SAGE Publication.

Downloads

Published

2025-12-04

How to Cite

Saleh, I. ., Burhanuddin, B., Nursiah, N., & Mande, H. (2025). Strategi Peningkatan Pendapatan Asli Daerah (PAD) Melalui Investasi Daerah Kota Palu. Tangible Journal, 10(2), 434–443. https://doi.org/10.53654/tangible.v10i2.701