The Implementation of Rental Equipment and Machinery Levy Policy in Increasing Local Own-Source Revenue
DOI:
https://doi.org/10.1229/tecempresarialjournal.v20i2.532Abstract
This study aims to analyze the management of equipment and machinery rental fees at the Public Works and Spatial Planning Office (DPUTR) of Kuningan Regency as a strategic effort to increase Regional Original Revenue (PAD). Drawing on William N. Dunn’s public policy analysis theory, this research employs a qualitative descriptive method with data collected through interviews and documentation. The findings reveal that the retribution management has not been optimal; revenue realization over the past three years has consistently remained below 30% of the target. Key contributing factors include outdated and unserviceable heavy equipment, minimal service promotion, the absence of a digital rental system, and limited human resources. Furthermore, competition from the private sector and the decline in departmental projects have exacerbated performance challenges. The study recommends strategies such as equipment renewal, system digitalization, human resource capacity building, and active promotion. An evaluation based on the six stages of policy analysis indicates that the existing policy is neither effective, efficient, nor sustainable. A comprehensive policy reformulation is essential to enhance this sector’s contribution to Kuningan Regency's PAD.
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