Analisis Strategi Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Bekasi Timur Kota Bekasi Tahun 2020-2022

Abstract

Local taxes are taxes managed and collected by the local government to finance regional development and improve the welfare of the community. East Bekasi Subdistrict is one of the regional units responsible for local tax collection, including the Rural and Urban Land and Building Tax (PBB-P2) sector. The target realization of PBB-P2 revenue has not been fully achieved due to issues in the tax collection implementation. As a result, the government is striving to improve the PBB-P2 collection strategies. The purpose of this research is to analyze the strategies of Land and Building Tax Collection in East Bekasi Subdistrict, as well as the obstacles faced and the solutions implemented in PBB-P2 collection. The theoretical framework used in this study is the strategy theory according to Kotten. This research employs a qualitative descriptive research method. Data collection includes observation, interviews, and documentation. The findings of this study reveal that the analysis of PBB-P2 collection strategies, aimed at increasing revenue realization, is considered less effective, as evidenced by the unachieved revenue target of 92.76% in 2022. The ineffective PBB-P2 collection in East Bekasi Subdistrict is attributed to several obstacles, namely uneven socialization efforts, lack of taxpayer awareness, and inadequate quantity and quality of human resources. East Bekasi Subdistrict’s efforts include comprehensive socialization to facilitate taxpayers in making PBB-P2 payments and collaborating with neighborhoods and RT/RW (Community Units).