Fiscal Policy Decentralization Innovation in Groundwater Tax Collection: A Study of Policy Implementation in Tebing Tinggi City

Abstract

This study aims to evaluate the implementation of the groundwater tax collection policy in Tebing Tinggi City within the context of :iscal decentralization and to identify innovations needed to improve its effectiveness. Despite having a legal basis through Regional Regulation No. 1 of 2024, :ield practice shows that groundwater tax collection still faces various technical and institutional obstacles. The research method used is descriptive qualitative, with data collected through in-depth interviews, direct observation, and review of official documents. The analytical framework refers to George C. Edward III's policy implementation model, which includes four main components: information delivery, resource availability, implementer attitudes, and organizational structure. The research :indings indicate that these four elements have not been implemented effectively. Policy information has not been conveyed comprehensively and tends to be one-way; policy implementers work with limited capacity and multiple role burdens; supporting training is not yet available to strengthen implementer commitment; and the existing organizational structure does not adequately support technology-based service innovation. Based on these conditions, a policy reform strategy is needed that includes strengthening public communication, a more structured division of implementing functions, the establishment of a :iscal education unit, and the development of a spatial information system (GIS). This initiative is expected to encourage increased taxpayer compliance and strengthen regional :iscal governance in a sustainable manner.