Evaluation Of Land And Urban Rural Building Tax Receipts (PBB-P2) In Kapahiang Regency In 2021-2022

Depatrement Public Administration, Faculty of Social Science And Political Science, University of Bengkulu

Abstract

This study aims to determine the evaluation and impact of PBB-P2 Revenue in Kepahiang Regency on PAD in 2021 - 2022. This study is a descriptive qualitative study. The research informants were taken from 7 people, namely: 2 Regional Finance Agency Staff, 1 PPB-P2 District officer, 1 PBB-P2 Village officer, 1 Sub-district Secretary, 1 Village Head and 1 Kepahiang Regency community who were taken through purposive sampling. The qualitative data analysis process goes through the following steps: Data reduction, Data presentation, and Conclusion drawing. The results of the study found that: 1) The strengths are the assistance from village officials who go directly to the field to collect PBB-P2 and the weaknesses are that the tax bill data does not match the tax object and the community entrusts it to the village head, and the administration system is too long, especially in banking, 2) Human resources are sufficient, for facilities and infrastructure are very supportive, but there are no funds or operational budgets for officers. Meanwhile, the tax collection procedure has been carried out in accordance with existing procedures or regulations and the technology or information system for taxes already has the Kepahiang Regency Regional Tax Application, 3) The process of collecting data and identifying tax objects that are in arrears and those that have been paid off and for the conformity between the guidelines and the implementation so far has been in line and in accordance with existing regulations. Meanwhile, socialization to the community from related institutions has not been carried out regarding the importance of PP-P2 and the actions taken against tax objects that are in arrears have not been given strict sanctions but only given verbal warnings, and 4) The achievement/success of PBB-P2 receipts has been quite good because there has been an increase from the previous year, although the expected goals have not been achieved because there are still people who are in arrears and do not want to pay taxes. Meanwhile, the effectiveness of the use of PBB-P2 funds received has greatly supported development in Kepahiang Regency.