Strategi Badan Pendapatan Daerah Dalam Upaya Peningkatan Penerimaan Pajak Bumi dan Perkotaan (PBB-P2) di DKI Jakarta Tahun 2026
DOI:
https://doi.org/10.31334/b3m9fk78Kata Kunci:
Strategy, PBB-P2, Regional Tax, Regional Revenue Agency, Taxpayer ComplianceAbstrak
This study aims to analyze the Regional Revenue Agency's strategy in increasing Rural and Urban Land and Building Tax (PBB-P2) revenue in Jakarta. This study uses a qualitative approach with a descriptive approach. Data collection techniques included in-depth interviews, observation, and literature review. Informants were selected using purposive sampling, involving officers from the Jakarta Provincial Regional Revenue Agency, taxpayers from North Jakarta, Central Jakarta, East Jakarta, West Jakarta, and South Jakarta, as well as academics. Data analysis was conducted using the Miles and Huberman interactive model, which includes data reduction, data presentation, and drawing and verifying conclusions. The results indicate that the Jakarta Provincial Regional Revenue Agency's strategy in increasing PBB-P2 revenue is implemented through strategy formulation, strategy implementation, and strategy evaluation. Strategy formulation is carried out through setting tax revenue targets, increasing tax outreach, and developing digital-based services. The strategy is implemented through the implementation of digital tax systems such as iSPPT and online payments, which make it easier for the public to pay taxes. The strategy is evaluated through monitoring tax revenue targets and realization, as well as taxpayer compliance levels. Obstacles faced in increasing PBB-P2 revenue include low taxpayer awareness, economic factors, tax administration constraints, limited understanding of digital systems, and technical disruptions in the online payment system. Efforts to overcome these obstacles include increasing tax awareness, developing digital services, assisting with the use of online payment systems, updating taxable data, and providing tax incentives in the form of administrative sanction waivers or tax amnesty. This research is expected to provide input for the Jakarta Provincial Regional Revenue Agency (BPN) in improving the effectiveness of its PBB-P2 revenue strategy to support regional revenue optimization and taxpayer compliance.
Keywords
Strategy, PBB-P2, Regional Tax, Regional Revenue Agency, Taxpayer Compliance
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