Qualitative Analysis of Regional Tax Shortfall in Lampung Province Post-Tax Opsen Regulation Reform

Azzahra Nia Ramadhani Sitorus; Lana  Balyrna; Muhammad Yusuf  Bintang; Mega  Metalia; Ratna  Septiyanti

doi:10.55927/crypto.v5i1.16558

Authors

Azzahra Nia Ramadhani Sitorus University of Lampung
Lana Balyrna University of Lampung
Muhammad Yusuf Bintang University of Lampung
Mega Metalia University of Lampung
Ratna Septiyanti University of Lampung

DOI:

https://doi.org/10.55927/crypto.v5i1.16558

Keywords:

Fiscal Illusion, Motor Vehicle Tax, Opsen Pajak, Public Choice Theory, Tax Shortfall

Abstract

This study investigates the systemic and behavioral determinants of the regional tax revenue shortfall in Lampung Province following the implementation of the new piggyback tax system under the Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah regulation. Using a descriptive qualitative case study approach, the research explores how the shift to an automated split payment mechanism altered the financial reporting landscape at the subnational level. The analysis reveals that the deficit was primarily an administrative artifact of unrealistic budget forecasting, driven by political pressures to maintain balanced ledgers. Additionally, the study examines the behavioral consequences of recurring tax amnesties, which fostered a moral hazard among taxpayers, prompting them to strategically delay payments. The paper highlights the critical need for a net-basis revenue projection model and robust institutional cooperation to ensure subnational fiscal sustainability

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