Analisis Penerimaan Pajak Sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Tapanuli Utara

P.S., Daniel Parasian (2022) Analisis Penerimaan Pajak Sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Tapanuli Utara. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Tapanuli Utara. Dalam proses pengumpulan data digunakan metode studi kepustakaan, wawancara dengan teknik komunikasi langsung, dan observasi (pengamatan) yang dilakukan secara langsung di lokasi penelitian. Pengumpulan data dalam penelitian kualitatif ini dikumpulkan dalam bentuk data primer dan data sekunder. Data primer diperoleh melalui teknik wawancara dengan aparatur yang terlibat langsung dalam pengelolaan PBB-P2 dan pengamatan secara langsung di objek penelitian. Data sekunder dikumpulkan melalui media cetak, buku, jurnal, peraturan terkait, dan sumber-sumber terpercaya lainnya. Hasil penelitian ini menunjukkan bahwa penerimaan pajak PBB-P2 di Kabupaten Tapanuli Utara dari tahun 2016-2019 tidak pernah mencapai target yang ditentukan. Terdapat beberapa kendala yang dihadapi dalam pengelolaan PBB-P2. Namun, beberapa diantaranya sudah dan sedang dalam proses penyelesaian. Dalam meningkatkan penerimaan PBB-P2, Pemerintah Kabupaten Tapanuli Utara juga merancang beberapa strategi untuk dapat dilaksanakan di masa mendatang demi mencapai target penerimaan PBB-P2./ This research aims to determine the effectiveness of Rural and Urban Property Tax (PBB-P2) revenue in North Tapanuli Regency. The data collection method used in this research is literature study, interviews with direct communication techniques, and observation made directly at the research site. Data collection in this qualitative research is collected in the form of primary data and secondary data. Primary data was obtained through interview techniques with apparatus directly involved in the management of PBB-P2 and direct observation at the object of research. Secondary data is collected through print media, books, journals, related regulations, and other reliable sources. The results of this research indicate that PBB-P2 tax revenues in North Tapanuli Regency from 2016-2019 have never reached the specified target. There are several obstacles faced in the management of PBB-P2. However, some of them have been and are in the process of being completed. In increasing PBB-P2 revenue, the North Tapanuli Regency Government has also designed several strategies to be implemented in the future in order to achieve the PBB-P2 revenue target.

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