Menelisik Perkembangan PAD Kabupaten Buleleng Pascapandemi Covid-19

Abstract

Purpose: This study is to analyze how the development of PAD in Buleleng Regency after the Covid-19 pandemic Research Methods: This study uses a quantitative descriptive that is supported by interviews which describes the post-pandemic development of PAD in Buleleng Regency based on explanations of the results of calculations and interviews according to the methodology used. Findings: The development of PAD in Buleleng Regency unstable from 2019-2020 with percentage -12.7% while in the post-pandemic period in 2021 PAD increased 22.9% with the local tax sector as the most dominant revenue sector. There are obstacles in optimizing PAD originating from the occurrence of the co-19 pandemic, lack of community participation in optimizing PAD, and lack of BPKPD apparatus. Implications: There is need equity in increasing sources of the PAD revenue, through: maintaining management of regional treasury management accordance with Regent Regulation No. 10 of 2021 Chapter III Part One Article 17, improving services to the community, seeking new potentials for regional revenue and implementing relevant program innovations, and adding BPKPD apparatus for optimal PAD management.