Strategi Intensifikasi Dan Ekstensifikasi Retribusi Persetujuan Bangunan Gedung Dalam Meningkatkan Pendapatan Asli Daerah Di Kabupaten Bengkalis

This research aims to analyze the implementation of intensification and extensification policies towards Building Approval levy (PBG) in order to increase Regional Original Revenue (PAD) in Bengkalis Regency. This research uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and documentation obtained from the Public Works and Spatial Planning Agency (PUPR) as well as the Regional Revenue Agency (Bapenda) of Bengkalis Regency and the one-stop integrated investment office. The research findings show that intensification is carried out through improving service quality, optimal utilization of the SIMBG digital system, and socialization activities to the community. Meanwhile, extensification is done by increasing the number of retribution payers and exploring the potential of new retribution objects. Although these efforts have a positive impact on increasing PAD. However, in its implementation, the intensification and extensification efforts of PBG retribution still face various obstacles. Intensification obstacles include low community compliance in applying for licenses, limited competent human resources, and not optimal utilization of the SIMBG information system. Meanwhile, extensification faces obstacles in the form of lack of valid database of objects and subjects of retribution, lack of coordination among related agencies, and community resistance to new regulations. These obstacles become the hindering factors in