Article Sidebar

Download
PDF
Statistic
Read Counter : 391 Download : 12394

Main Article Content

Abstract

Local taxes are taxes collected and managed by local governments to fund all government functions and local development. The Local Revenue Board is a local apparatus that functions to manage all types of revenue and local wealth income, one of which is Land and Building Tax in the Rural and Urban Sector (PBB-P2). The high amount of PBB P2 receivables in Bekasi City is due to problems in the implementation of tax collection. This research was conducted to determine the effectiveness of the PBB-P2 Receivable Collection in Bekasi City and the obstacles and efforts done in the collection of PBB-P2. The researcher used research methods descriptive qualitative. Data collection from this research is by interview, observation, and documentation. The result of this research shows that the effectiveness of Land and Building Tax in the Rural and Urban Sector collection of receivables in increasing the realization of Revenue is less effective when viewed from the non-achievement of the revenue target in 2021 with a percentage of 77.46% and the high number of PBB-P2 receivables which continues to increase every year. Less effective collection of PBB-P2 receivables in the City Bekasi is caused by several obstacles that occur such as lack of awareness of taxpayers, uneven socialization, lack of quality and quantity of human resources, and limited facilities and infrastructure. The efforts made by the Local Revenue Board of Bekasi City are to socialize along with banks to make it easier for taxpayers to make payments and cooperate with the Executive Unit for Integrated Service of sub-districts, villages, and neighborhood/hamlets.

Keywords

Land and Building Tax in the Rural and Urban Sector (PBB-P2) PBB-P2 Receivable PBB-P2 Collection

Article Details

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Novlyani, C., & Darmawan, D. A. (2022). Effectiveness of Collection of Land and Building Tax in the Rural and Urban Sector (PBB-P2) Receivables in Increasing the Realization of Revenue in the Revenue Agency of Bekasi City Area in 2019-2021. Ilomata International Journal of Tax and Accounting, 3(3), 307-319. https://doi.org/10.52728/ijtc.v3i3.531

References

  1. Anwari, A., & Bandiyono, A. (2021). Analisis Penyelesaian Permohonan Restitusi Pajak Pada Masa Pandemi Covid-19 di Kantor Pelayanan Pajak Pratama Baubau. Educoretax, 1(1), 1–13. https://doi.org/10.54957/educoretax.v1i1.3
  2. Aulawi, A. (2020). Penerbitan Peraturan Pemerintah Pengganti Undang-Undang Nomor 1 Tahun 2020 Sebagai Strategi Kebijakan Pajak Pemerintah Indonesia Dalam Menghadapi Dampak Pandemi Covid-19 Terhadap Keuangan Negara. Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 3(2), 110–132. https://doi.org/10.47080/progress.v3i2.936
  3. Benvenutti, L. M. M., Ribeiro, A. B., Forcellini, F. A., & Maldonado, M. U. (2016). The Effectiveness of Tax Incentive Policies in the Diffusion of Electric and Hybrid Cars in Brazil. 41o Congresso Latinoamericano de Dinamica de Sistemas, November, 1–11.
  4. Budiarso, N., & Karina, N. (2016). Analisis Efektivitas Dan Kontribusi Pajak Kendaraan Bermotor Terhadap Pendapatan Asli Daerah Provinsi Gorontalo. Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 4(1), 715–722. https://doi.org/10.35794/emba.v4i1.11774
  5. Capistrano, E. P. (2020). Determining e-government trust: An Information Systems Success Model Approach to the Philippines’ Government Service Insurance System (GSIS), the Social Security System (SSS), and the Bureau of Internal Revenue (BIR). Philippine Management Review, 27, 57–58. https://pmr.upd.edu.ph/index.php/pmr/article/view/342
  6. Egbunike, F. C., Emudainohwo, O. B., & Gunardi, A. (2018). Tax Revenue and Economic Growth: A Study of Nigeria and Ghana. Signifikan: Jurnal Ilmu Ekonomi, 7(2), 213–220. https://doi.org/10.15408/sjie.v7i2.7341
  7. Fendrich, A. N., Barretto, A., Sparovek, G., Gianetti, G. W., da Luz Ferreira, J., de Souza Filho, C. F. M., Appy, B., de Guedes, C. M. G., & Leitão, S. (2022). Taxation aiming environmental protection: The case of Brazilian Rural Land Tax. Land Use Policy, 119, 106164. https://doi.org/10.1016/j.landusepol.2022.106164
  8. Halim, A. (2012). Akuntansi Sektor Publik dan Akuntansi Keuangan Daerah (4th ed.). Salemba Empat. https://opac.perpusnas.go.id/DetailOpac.aspx?id=599540
  9. Handayaningrat, S. (1999). Pengantar Studi Ilmu Administrasi dan. Manajemen (15th ed.). CV. Haji Masagung. https://opac.perpusnas.go.id/DetailOpac.aspx?id=222772
  10. Hapsari, M. T., Domai, T., & Hidayati, F. (2018). Penilaian Intensifikasi PBB P2 dalam Meningkatkan Penerimaan Daerah. Jurnal Akuntansi Dan Pajak, 19(1), 21. https://doi.org/10.29040/jap.v19i1.197
  11. Harjo, D. (2019). Perpajakan Indonesia: sebagai materi perkuliahan di perguruan tinggi (Supriadi (ed.); 2nd ed.). Mitra Wacana Media. https://onesearch.id/Record/IOS3485.slims-84203#description
  12. Huang, S.-H., Yu, M.-M., & Huang, Y.-L. (2022). Evaluation of the efficiency of the local tax administration in Taiwan: Application of a dynamic network data envelopment analysis. Socio-Economic Planning Sciences, 101337. https://doi.org/10.1016/j.seps.2022.101337
  13. Janoušková, J., & Sobotovičová, Š. (2019). Fiscal autonomy of municipalities in the context of land taxation in the Czech Republic. Land Use Policy, 82, 30–36. https://doi.org/10.1016/j.landusepol.2018.11.048
  14. Koethenbuerger, M. (2011). How do local governments decide on public policy in fiscal federalism? Tax vs. expenditure optimization. Journal of Public Economics, 95(11–12), 1516–1522. https://doi.org/10.1016/j.jpubeco.2011.06.006
  15. Lahiri, K., & Yang, C. (2021). Boosting tax revenues with mixed-frequency data in the aftermath of COVID-19: The case of New York. International Journal of Forecasting. https://doi.org/10.1016/j.ijforecast.2021.10.005
  16. Mahmudi. (2016). Akuntansi Sektor Publik (2nd ed.). Penerbit UII Press. https://opac.perpusnas.go.id/DetailOpac.aspx?id=1140631
  17. Mardiasmo. (2018). Perpajakan (20th ed.). Andi Publisher. https://opac.perpusnas.go.id/DetailOpac.aspx?id=683639
  18. Marlina, L., & Syahribulan, S. (2021). Peranan Insentif Pajak Yang Di Tanggung Pemerintah (DTP) Di Era Pandemi Covid 19. Economy Deposit Journal (E-DJ), 2(2). https://doi.org/10.36090/e-dj.v2i2.910
  19. Matti, S., Nässén, J., & Larsson, J. (2022). Are fee-and-dividend schemes the savior of environmental taxation? Analyses of how different revenue use alternatives affect public support for Sweden’s air passenger tax. Environmental Science & Policy, 132, 181–189. https://doi.org/10.1016/j.envsci.2022.02.024
  20. Miyazaki, T., & Sato, M. (2022). Property tax and farmland use in urban areas: Evidence from the reform in the early 1990s in Japan. Journal of the Japanese and International Economies, 63, 101185. https://doi.org/10.1016/j.jjie.2021.101185
  21. Ndoricimpa, A. (2021). Tax reforms, civil conflicts and tax revenue performance in Burundi. Scientific African, 13, e00927. https://doi.org/10.1016/j.sciaf.2021.e00927
  22. Oktaviani, R. M., Kurnia, H., Sunarto, S., & Udin, U. (2020). The effects of taxpayer knowledge and taxation socialization on taxpayer compliance: The role of taxpayer awareness in developing Indonesian economy. Accounting, 89–96. https://doi.org/10.5267/j.ac.2019.12.004
  23. Padyanoor, A. (2020). Kebijakan Pajak Indonesia Menanggapi Krisis COVID-19: Manfaat bagi Wajib Pajak. E-Jurnal Akuntansi, 30(9), 2216. https://doi.org/10.24843/EJA.2020.v30.i09.p04
  24. Pohan, C. A. (2021). Kebijakan dan Administrasi Perpajakan Daerah di Indonesia (1st ed.). Gramedia Pustaka Utama. https://ebooks.gramedia.com/id/buku/kebijakan-dan-administrasi-perpajakan-daerah-di-indonesia
  25. Prawitra, D., & Lutfi, A. (2021). Analisis Pengelolaan PBB-P2 di Provinsi DKI Jakarta Tahun 2015 - 2019. Jurnal SEKURITAS (Saham, Ekonomi, Keuangan Dan Investasi), 4(3), 220. https://doi.org/10.32493/skt.v4i3.10641
  26. Rahayu, S. K. (2017). Perpajakan: Konsep dan Aspek Formal (1st ed.). Rekayasa Sains. https://openlibrary.telkomuniversity.ac.id/pustaka/143210/perpajakan-konsep-dan-aspek-formal.html
  27. Samudra, A. A. (2016). Perpajakan di indonesia: Keuangan, Pajak dan Retribusi Daerah (2nd ed.). PT Rajagrafindo Persada. https://opac.perpusnas.go.id/DetailOpac.aspx?id=928594
  28. Selvi, S., & Ramdhan, A. (2020). Kajian Kebijakan Pemberian Insentif Pajak dalam Mengatasi Dampak Virus Corona di Indonesia tahun 2019. Transparansi : Jurnal Ilmiah Ilmu Administrasi, 3(1), 96–100. https://doi.org/10.31334/transparansi.v3i1.846
  29. Sitohang, A., & Sinabutar, R. (2020). Analisis Kebijakan Isentif Pajak di Tengah Wabah Covid-19 di Indonesia. Jurnal Ekonomis, 13(3), 14–25. https://jurnal.unai.edu/index.php/jeko/article/view/2391
  30. Sugiyono. (2014). Metode Penelitian Kombinasi (Mix Method) (10th ed.). Alfabeta. https://opac.perpusnas.go.id/DetailOpac.aspx?id=853411
  31. Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif, dan R&D – MPKK (I). Alfabeta. https://cvalfabeta.com/product/metode-penelitian-kuantitatif-kualitatif-dan-rd-mpkk/
  32. Tambunan, M. R. U. D. (2020). Kebijakan Perpajakan di Indonesia untuk Kemudahan Ekonomi saat Masa Pandemi Covid-19. Jurnal Administrasi Dan Kebijakan Publik, 5(2), 173–192. http://jakp.fisip.unand.ac.id/index.php/jakp/article/view/100
  33. Widiastuti. (2017). Pengaruh Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Kepuasan Sebagai Variabel Intervening Kantor Pelayanan Pajak Pratama Cibitung. Jurnal Akuntansi Bisnis Pelita Bangsa, 02(01), 1–15. https://journal.lppmpelitabangsa.id/index.php/akubis/article/view/110