Economic Law Analysis of the Digitalization of Regional Retributions as an Instrument for Increasing Fiscal Efficiency and Transparency of Regional Finances (Study at the Jepara Regency Regional Revenue Agency)

Azharina Luayli

Abstract


The digitalization of local retribution is part of the transformation of regional financial governance aimed at improving fiscal efficiency as well as strengthening transparency and accountability in the management of Regional Original Revenue (PAD). In Jepara Regency, the implementation of the e-retribution system still faces several challenges, such as limitations in technological infrastructure, disparities in human resource capacity, and suboptimal integration between Regional Apparatus Organizations (OPD). This study aims to analyze the effectiveness of retribution digitalization in improving fiscal efficiency and financial transparency, as well as to examine the role of the Regional Financial and Asset Management Agency (BPKAD) in its implementation. This research employs an empirical juridical method with statutory and conceptual approaches. Data were collected through literature studies and interviews with officials from BPKAD Jepara Regency and related OPDs. The data were analyzed qualitatively to describe the relationship between legal norms and implementation practices in the field. The results show that the digitalization of local retribution in Jepara Regency has improved financial administration efficiency through faster transaction processes, reduced operational costs, and increased accuracy of PAD recording. The non-cash payment system and data integration also enhance transparency and accountability in regional financial management. The role of BPKAD as policy maker, coordinator, supervisor, and controller of the regional financial system is highly significant in supporting the implementation of digitalization, although several obstacles remain in terms of infrastructure, human resources, institutional coordination, and public digital literacy.


Keywords


Digitalization; Efficiency; Financial; Fiscal; Transparency.

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References


Al-Qur’an:

An-Nisa Ayat 58

Al-Baqarah Ayat 282

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Regulation:

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https://news.mitrakasihperkasa.com/digitalisasi-e-retribusi-cara-kekinian-bikin-pad-makin-meningkat/, diakses pada 26 April 2026.

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Interview:

Interview Results with Management Staff Regional Revenue at the Regency BPKAD Jepara on May 10, 2026.




DOI: http://dx.doi.org/10.30659/rlj.5.2.%25p

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