Discover Knowledge Without Limits

The failure to meet Tegal Regency's 2025 local tax realization targets driven by high levels of outstanding tax receivables stems from the absence of functional roles for Tax Bailiffs and Civil Servant Investigators (PPNS) within the Regional Revenue Agency (Bapenda). This study aims to analyze Bapenda’s adaptive strategies through collaborative governance and digital transformation, while identifying regulatory and institutional obstacles to optimizing Tegal Regency's Locally Generated Revenue (PAD). A qualitative approach utilizing an in depth case study method was employed. Data were collected from seven informants selected via purposive sampling using in depth interviews and document analysis, then processed using the Miles and Huberman interactive model with NVivo software. Key findings indicate that the lack of PPNS and Tax Bailiffs crippled enforcement capabilities, causing receivables to balloon. Nevertheless, adaptive strategies specifically the SMARTGOV digitalization initiative and inter agency collaboration effectively compensated for these structural weaknesses to boost tax revenue. It is concluded that optimizing Tegal Regency's PAD was achieved through formal cooperation with vertical agencies (such as the Central Java I Regional Office of the Directorate General of Taxes), the Police, and the Prosecutor's Office, alongside the expansion of online payment channels. Consequently, the Tegal Regency Government must urgently prioritize budget allocations for PPNS and Tax Bailiff certification training and revise local tax regulations to align with the latest national policies.