Real-Time Benefit Tracker sebagai Inovasi Tata Kelola Pajak Daerah di Provinsi Jawa Tengah
Abstract
Local taxes serve as a vital instrument for supporting fiscal independence and sustainable development at the regional level. However, a persistent challenge lies in the low level of public trust, largely due to limited transparency in the management and utilization of tax revenues. This study employs a literature review approach to examine the potential of the Real-Time Benefit Tracker (RTBT) as an innovative solution to enhance transparency and accountability in regional tax governance within Central Java Province. The RTBT is a digital system that allows taxpayers to directly visualize the tangible benefits of their contributions — for instance, how parking tax revenues are allocated to finance public street lighting, or how restaurant tax funds are used to renovate elementary schools. Through a reflective analysis of the digital fiscal governance literature, this research identifies key implementation challenges, including digital infrastructure readiness, public technological literacy, and integration with existing regional financial systems.The study recommends a phased development of the RTBT through pilot projects, integration with local public service applications, and the strengthening of regulatory frameworks related to digital fiscal transparency. The findings suggest that technology-driven innovations can reshape public perceptions of taxation — transforming it from a perceived burden into a visible, sustainable form of social investment.
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