Model Collective Action Dalam Tata Kelola Peningkatan Pendapatan Asli Daerah (PAD) Kota Makassar = Collective Action Model in the Governance of Increasing Local Own-Source Revenue (PAD) in Makassar City

ABSTRACT FIRMAN HAMID PAGARRA. Collective Action Model in the Governance of Increasing Local Own-Source Revenue (PAD) in Makassar City (supervised by Muhammad Akmal Ibrahim, Sukri, and Hasniati) Effective governance of increasing Local Own-Source Revenue will encourage successful development in Makassar City. To realize this, collective innovation is needed so that the expected Local Own-Source Revenue target can be achieved. This study aims to analyze and produce a collective innovation model in the governance of increasing Local Own-Source Revenue in Makassar City. This study uses a qualitative research method with an exploratory type. Data collection is carried out through observation, in-depth interviews, documentation studies and Focus Group Discussions. Research informants include the Makassar City Regional Revenue Agency, Bank Sulselbar, Taxpayers, PT. Pos Indonesia, Development Planning Agency (Bappeda) and the Entrepreneurs Association. Data processing includes the stages of data collection, data reduction, data presentation and drawing conclusions. The focus of the research consists of standardization, collaborative engineering, network innovation and openness of innovation. The results of the study indicate that the standardization element in the governance of increasing PAD in Makassar City shows that there have been various regulations in the form of Laws, Government Regulations, Local Government Regulation and Mayor’s Regulations as well as standar operational procedurs in their implementation. In terms of standardization, these various regulations have sufficiently accommodated the complexity of implementing governance of increasing Local Own-Source Revenue. The findings of the collaborative engineering element indicate the implementation of collaborative practices by working together with sub-districts and villages and PT. Pos Indonesia for the collection of Rural and Urban Land and Building Tax (PBB-P2). The network innovation element in the governance of increasing PAD in Makassar City shows that there is cooperation between the Regional Revenue Agency (Bapenda) and various financial institutions to develop innovative solutions to optimize Local Own-Source Revenue. The element of open innovation shows that the development of the PAKINTA application is one of the real implementations of the principles of collective innovation, where this innovation does not solely come from within the Regional Revenue Agency (Bapenda), but also involves participation and input from service users, namely taxpayers in Makassar City. The collective innovation model requires an increase in public engagement not only in PAKINtA innovation which so far only accommodates tax payments, but public engagement needs to be implemented and increased in regional levies to maximize the governance of Makassar City's Local Own-Source Revenue.