EVALUASI KINERJA BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DAERAH KABUPATEN KARO DALAM PEMUNGUTAN PBB (P2)

Ginting, Zoy Hans Prisa (2022) EVALUASI KINERJA BADAN PENGELOLAAN KEUANGAN, PENDAPATAN DAN ASET DAERAH KABUPATEN KARO DALAM PEMUNGUTAN PBB (P2). KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Pajak Bumi dan Bangunan adalah salah satu pajak daerah dan retribusi daerah yang cukup potensial dan kontribusi terhadap pemasukan bagi negara jika dibandingkan dengan lainnya. Penelitian ini bertujuan untuk melakukan pengukuran kinerja BPKPAD Kabupaten Karo dalam hal pemungutan PBB (P2). Penelitian ini dilakukan dengan mengumpulkan, membaca, dan memahami sejumlah literatur seperti buku, jurnal ilmiah, Undang-Undang, Peraturan Pemerintah, serta peraturan lain, dan sumber lain yang terkait dengan permasalahan yang dibahas. Data yang diperoleh nantinya akan diolah untuk memperoleh hasil target PBB (P2), realisasi penerimaan PBB (P2), dan hambatan dalam pemungutan PBB (P2) oleh BPKPAD Kabupaten Karo. Hasil menyimpulkan bahwa pelaksanaan pemungutan PBB (P2) oleh BPKPAD Kabupaten Karo sudah efektif, serta tingkat efisiensi biaya yang direalisasikan terhadap penerimaan PBB (P2) sudah sangat efisien. Walaupun demikian, BPKPAD Kabupaten Karo tetap memperhatikan faktor pendukung dan penghambat dalam memperoleh penerimaan PBB (P2). Kata kunci: PBB (P2), Pengukuran Kinerja, Efisiensi, dan Efektivitas. Abstract Land and Building Tax is one of the regional taxes and regional retributions that has potential and contributes to income for the state when compared to others. This study aims to measure the performance of BPKPAD Karo Regency in terms of PBB (P2) collecting. This research was conducted by collecting, reading, and understanding a number of literature such as books, scientific journals, laws, government regulations, as well as other regulations, and other sources related to the issues discussed. The data obtained will be processed to obtain the results of the PBB (P2) target, the realization of PBB (P2) revenue, and obstacles in PBB (P2) collection by BPKPAD Karo Regency. The results conclude that the implementation of PBB (P2) collection by BPKPAD Karo Regency has been effective, and the level of cost efficiency realized for PBB (P2) revenue is very efficient. However, BPKPAD Karo Regency still pays attention to the supporting and inhibiting factors in obtaining PBB (P2) revenue. Keywords: PBB (P2), Performance Measurement, Efficiency, and Effectiveness.

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