Penguatan Tata Kelola Pendapatan Asli Daerah Berbasis Data untuk Meningkatkan Kemandirian Fiskal Kota Padang Tahun 2026-2030

Abstract

High dependence on Transfer ke Daerah and the inconsistent contribution of local own-source revenue (PAD) constitute structural challenges to strengthening fiscal independence in Padang City. This study aims to analyze the condition of PAD, identify governance gaps, and determine the most relevant policy alternatives for strengthening local fiscal independence. The study employed descriptive analysis, regulatory review, trend analysis, the Urgency–Seriousness–Growth (USG) method, a problem tree, gap analysis, stakeholder mapping, and multicriteria assessment. The findings showed that the main problem lay in the lack of integration of revenue potential data, collection administration, compliance monitoring, billing, and outcome evaluation, rather than in limited collection authority. Of the three policy alternatives analyzed, the integration of revenue potential and administration received the highest score because it was considered capable of linking databases, digital payments, risk-based compliance monitoring, the expansion of lawful PAD sources, and control across local government agencies. These findings affirm that strengthening fiscal independence in Padang City requires integrated, accountable, and sustainable PAD governance. The policy implication is the need to establish an integration framework through local regulations and strengthen coordination across local government agencies to align revenue potential management, collection, oversight, and PAD evaluation.