Strategy Analysis of Regional Tax Increase and Regional Retribution of Banda Aceh City in the New Normal Era

Regional autonomy in the regional government system in Indonesia continues to receive serious attention. One of the main concerns is placing the emphasis on autonomy on districts and cities as regulated in Law Number 32 of 2004 concerning Regional Government and Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments. According to Law no. 32/2004 Article 1 Number 5 "Regional autonomy is the authority of an autonomous region to regulate and manage the interests of the local community according to their own initiatives based on the aspirations of the community in accordance with statutory regulations." Regional authority includes governmental authority, starting from the planning, financing and implementation systems. Local governments are given the discretion to manage and utilize the sources of regional revenue they have according to the aspirations of the local community. To implement and implement regional autonomy in a broad, real, and responsible manner, it is necessary to have regional authority and capacity to explore its own financial resources in addition to financial balance support from the central government. Abstract

Banda Aceh, as the capital of Aceh Province, requires substantial funds to carry out regional development activities in various sectors. The development of PAD in Banda Aceh City needs to be continuously improved in line with the enactment of the law on regional autonomy by optimizing existing funding sources, in addition to trying to create new sources of funding, both from the tax and regional levies sectors.
Banda Aceh's PAD has an impact due to the Corona Virus Disease 2019 (Covid-19) pandemic outbreak. Regional income decreased due to various factors and attacked in several sectors, especially the economic sector due to a number of restrictions that occurred. Like taxpayers who were engaged in entertainment venues, which had to be closed. Based on Mayor Regulation No. 21 of 2020 concerning the monitoring system, Reporting and Receiving Local Tax payments online. It is a form of full support for the New Normal effort which is now being initiated by the Banda Aceh City Government in the context of optimizing revenue so as to be able to revive the economic sector. According to Kariono, Badaruddin & Humaizi (2020) In this era of development, local wisdom cannot be separated from the socio-economic demands that must be met. According to Law no. 22 of 1999 on Regional Government in Badaruddin, et al (2020) is a response to a centralised development policy towards decentralised governance, where local governments are expected to be able to build their regions more independently. On the village level, Law no. 6 of 2014 on the Village is the government's response to make the village more independent in developing its economy.
To realize an increase in PAD as an indicator of regional financial capacity in meeting their spending needs, strategies are needed that must always be planned and implemented by the Banda Aceh Government. Strategy is also one way to help organizations cope with an ever-changing environment and to help organizations to help and solve the most important problems they face. With a strategy, organizations can build strength and take advantage of opportunities, while overcoming and minimizing weaknesses and threats from outside (Bryson, 1995: 24).

Local tax
Local taxes based on Law of the Republic of Indonesia Number 28 of 2009 concerning Regional Taxes and Regional Retributions Article 1 Number 10 are mandatory contributions to regions that are owed by private persons or entities that are compelling under law, without receiving direct compensation and used for regional needs for the greatest prosperity of the people. Mardiasmo (2000: 51) defines local taxes as "taxes collected by regions based on tax regulations established by regions for the benefit of regional household financing".

Regional Retribution
According to Suparmoko (2002: 85), the definition of regional levies is "regional levies as payment for services or the granting of certain permits specifically provided or given by local governments for the benefit of individuals or entities". Furthermore, according to Law of the Republic of Indonesia Number 28 of 2009, regional levies consist of three types, namely: (1) Public Service Levies; (2) Business Service Retribution; (3) certain licensing levies.

Strategy
According to Hunger and Wheelen (2003), strategy is "the formulation of a comprehensive plan on how a company will strive to achieve its mission and goals by maximizing competitive advantage and minimizing competitive limitations". Meanwhile, Kaplan and Norton (2000) explain that strategy is "how an organization achieves its vision to create value for their important stakeholders".

III. Research Methods
This research is a research with a qualitative approach. Sources of data used in this study are primary data sources and secondary data sources. Primary data sources are information obtained from information givers or key persons. While secondary data sources are documents obtained in the form of financial reports and various documentation relevant to the focus of the research. Data collection techniques in qualitative research can be done by observation (observation), interview (interview), and documentation.

Operationalization of Variables a. Local Tax Increase Strategy
A comprehensive planning carried out by the Regional Government in its mission and purpose to increase local tax revenue which is the mandatory contribution of the community to the State or Local Government. The collection of regional taxes is based on tax regulations established by the regions for the benefit of regional household financing. The aim of the strategy is to increase local taxes in order to obtain maximum revenue in the form of regional income (Mardiasmo, 2000: 51).

b. Regional Retribution Improvement Strategy
A comprehensive planning carried out by the Regional Government in its mission and purpose to increase the receipt of local fees for certain facilities in the form of public service fees, business service fees, and certain licensing fees which are local levies to the community. These facilities are specifically provided or given by the Regional Government for the benefit of individuals or bodies (Suparmoko, 2002: 85).

c. Method of Analysis
The data analysis method used in this research is descriptive analysis method. The next step in mapping strategic issues or factors is using SWOT analysis tools (Strength, Weekness, Opportunity, Treath Analysis), so that the structure and strategic level of these factors can be identified.

Research Result a. Banda Aceh City Overview
Banda Aceh City which was formed based on Law Number 8 (Drt) of 1956 (which is called the Emergency Law) is a city that has the status of an Autonomous Region within the Province of the Special Region of Aceh. At first it was divided into two sub-districts, Kuta Alam District and Baiturrahman District. Then the administrative area was expanded by Government Regulation No. 5 of 1983 with an area of 61.36 km2 divided into four subdistricts including Kuta Alam District, Baiturrahman District, Meuraxa District and Syiah Kuala District.
Based on the Letter of the Minister of Home Affairs Number 138/2352 / PUOD dated 16 August 1999 concerning the Establishment of 20 Assisting Districts in the Province of the Special Region of Aceh, and the Decree of the Governor of the Special Region of Aceh Number 45 of 1999 concerning the Establishment of Assistant Districts of Aceh Besar District, South Aceh and Regions Banda Aceh City, then the District area within the Banda Aceh City Government has increased again by 5 Sub-District Districts which include Ulee Kareng, Kuta Raja, Lueng Bata, Jaya Baru and Banda Raya.

b. Results of Descriptive Statistical Analysis of Research Data
Descriptive statistical analysis in this study was conducted on research problems related to local taxes and levies. The following shows the data of regional tax revenue and regional levies compared to the revenue of Regional Original Revenue (PAD) during the 2016-2019 city of Banda Aceh. Based on Table 1, the regional tax revenue and regional levies of Banda Aceh City during the last 4 years (2016-2019) have increased every year in terms of their realization even though the increase experienced is not significant.
Subsequently displayed data on the types of regional tax revenues and levies during 2015-2019 Banda Aceh City. Based on Table 2, it can be seen that the types of regional tax revenue received by Banda Aceh City during 2015-2019 were only 7 (seven) types of local taxes which include Hotel Tax; Restaurant tax; Entertainment Tax; Advertisement tax; Street Lighting Tax; Parking Tax; and Fees for Acquisition of Rights on Land and Buildings. This means that the types of regional tax revenue in Banda Aceh City are received less than the types of taxes stipulated under Law no. 28 of 2009 concerning local taxes and levies on districts / cities.

c. Research Questionnaire Interview Results
After analyzing the data and summarizing the results of the research interviews, the next step is to map the issues or strategic factors that exist using SWOT analysis tools (Strength, Weekness, Opportunity, Treath Analysis). The following is a SWOT matrix that will be used to map out strategic issues in an effort to increase regional tax and retribution revenues for Banda Aceh City which can be seen in Table 3.

Discussion Result a. Problems in Determining Strategies for Increasing Local Tax Revenues and Regional Levies in the Framework of Improving Financial Capacity
In anticipation of decentralization and the regional autonomy process, it seems that regional taxes and levies are still not reliable by the regions as a source of financing for decentralization. Based on the Final Report -Banda Aceh City Original Revenue Assessment, Intensification and Extensification Activities of Regional Revenue Sources for the 2013 Fiscal Year (Regional Financial and Asset Management Office of Banda Aceh City) mentions several main issues related to increasing potential regional revenue, including: 1. The Banda Aceh City Government is still experiencing fiscal dependence from the Central Government, despite the trend of increasing PAD in recent years. 2. The city of Banda Aceh has not fully been able to explore the potential of the region as a source of regional revenue, and is also considered to have not achieved regional independence.
This is an internal weakness of the BPKK, both officials who make decisions on determining taxes and levies, as well as field implementers in identifying the types of activities or businesses that are subject to regional taxes or levies and the lack of availability of data bases on potential tax objects and regional levies. 3. Weak internal control, including the instruments.
This results in not optimal achievement of realization in accordance with the targets that have been set. Such as officers who are inconsistent and are more likely to use a persuasive and tolerant approach to people who neglect their obligations to pay local taxes and levies. 4. The lack of use of information technology to support the financial management system.
This has an impact on the low performance of the apparatus in preparing the APBD and other financial management provisions. Therefore, the current software needs adjustment. 5. Limitations of the quality of human resources at the Banda Aceh City BPKK in their respective fields of work. The quality of human resources is important because it is the subject of financial management activities such as investigators and bailiffs. Therefore, in order for the local tax and retribution management mechanism to run according to the objectives expected by the BPKK, the subject or actor in the organization must be of high quality.

V. Conclusion
1. The problems that exist in determining the strategy for increasing local tax revenues and local levies in the City of Banda Aceh are that the Banda Aceh City Government is still experiencing fiscal dependence from the Central Government, the city of Banda Aceh has not fully been able to explore the potential of the region as a source of regional revenue, mapping has not been maximized and has not been optimal exploring the potential of economic resources and potential PAD objects, the performance of regional financial management in Banda Aceh City is still considered in the inefficient category, the weak system and socialization have resulted in many non-technical problems occurring in the field. 2. The strategy of increasing local tax revenues and levies in the city of Banda Aceh is carried out by intensifying and extending efforts. The intensification efforts taken include broadening the revenue base, strengthening the collection process, increasing supervision, increasing administrative efficiency and reducing collection costs, as well as increasing revenue capacity through better planning. Furthermore, the extensification efforts taken include stipulating Government policies to provide greater tax authority to regions in the future. Extensification efforts were also carried out by mapping potential PAD objects in the city of Banda Aceh. 3. Problems faced in realizing the strategy for increasing local tax revenues and local levies in the City of Banda Aceh are organizational goals that have not been achieved as a whole, lack of coordination with related agencies / agencies / agencies and understanding with key stakeholders, still weak internal control including instruments , the lack of use of information technology to support the financial management system, as well as the limited quality of human resources at the BPKK in their respective fields of work.