CONSTRUCTION OF LOCAL TAX POLICY THROUGH THE LENS OF AUTONOMY AND FISCAL SELF-RELIANCE: A STUDY OF CENTRAL PAPUA PROVINCE

Johanis M. Johanis M. Ramandey; Petrus I.  Suripatty; Victor Petrus  Waroy; Hana Prihatini Wijayatiningsih; Hans F. Liborang; Syukriyanto Latif; Letarius Tunjanan; Suryadi .; Petrus Mangambe; Camelia Praestuti; Koernelis Angwarmas; Jean Marzel  Ngantung; Yerry L. Tabuni; Deby S. Bogar; Wardhana W. Dharsono

doi:10.53067/ije2.v5i1.206

Authors

Johanis M. Ramandey Department of Agrotechnology, Satya Wiyata Mandala University, Indonesia
Petrus I. Suripatty Department of Business Administration, Satya Wiyata Mandala University, Indonesia
Victor Petrus Waroy Regional Financial and Asset Management Agency of Central Papua Province, Indonesia
Hana Prihatini Wijayatiningsih Regional Financial and Asset Management Agency of Central Papua Province, Indonesia
Hans F. Liborang Department of Agribusiness, Satya Wiyata Mandala University, Indonesia
Syukriyanto Latif Department of Informatics Engineering, Satya Wiyata Mandala University, Indonesia
Letarius Tunjanan Department of Business Administration, Satya Wiyata Mandala University, Indonesia
Suryadi Department of Informatics Engineering, Satya Wiyata Mandala University, Indonesia
Petrus mangambe Department of Business Administration, Satya Wiyata Mandala University, Indonesia
Camelia Praestuti Department of Business Administration, Satya Wiyata Mandala University, Indonesia
Koernelis Angwarmas Department of State Administration, Satya Wiyata Mandala University, Indonesia
Jean Marzel Ngantung Department of Government Studies, Satya Wiyata Mandala University, Indonesia
Yerry L. Tabuni Department of Government Studies, Satya Wiyata Mandala University, Indonesia
Deby S. Bogar Department of Informatics Engineering, Satya Wiyata Mandala University, Indonesia
Wardhana Wahyu Dharsono Department of Industrial Engineering, Satya Wiyata Mandala University, Indonesia

DOI:

https://doi.org/10.53067/ije2.v5i1.206

Keywords:

Local tax policy, Regional fiscal autonomy, Local original revenue, Regional governance, Policy development

Abstract

This community service initiative represents the implementation of the Tri Dharma of Higher Education, specifically in the domain of community service, through a collaborative partnership between the Center for Government Management and Policy Studies at Satya Wiyata Mandala University (USWIM) and the Government of Central Papua Province. The collaboration was established with the primary objective of supporting regional capacity development through academic mentorship.

The activity was strategically focused on developing the Academic Paper for the Draft Regional Regulation (Raperda) on Local Taxes and Retribution for Central Papua Province. As a newly formed autonomous region, Central Papua Province requires a comprehensive legal foundation to optimize Local Original Revenue (PAD) in accordance with Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments.

Through this collaborative endeavor, USWIM provides academic contributions in the form of in-depth studies, comprehensive analysis, and technical support in the process of drafting regional regulations, directly supporting efforts to enhance governmental governance and fiscal independence in Central Papua Province

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