Analisis Pencapaian Penerimaan PBB Perdesaan dan Perkotaan di Kota Pematangsiantar

TOBING, RYAN PRESI HENDARDY L. (2022) Analisis Pencapaian Penerimaan PBB Perdesaan dan Perkotaan di Kota Pematangsiantar. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk mengetahui keadaan realisasi penerimaan PBB-P2 di Kota Pematangsiantar Tahun 2016-2019. Analisis data menggunakan metode kualitatif dan kuantitatif untuk menggambarkan kondisi realisasi penerimaan PBBP2 di Kota Pematangsiantar. Hasil penelitian menunjukkan bahwa secara umum penerimaan PBB-P2 di Kota Pematangsiantar tahun 2016-2019 terus meningkat, dan potensi penerimaan PBB-P2 berada pada kategori potensial. Namun, penerimaan PBB-P2 di Kota Pematangsiantar masih belum menunjukkan realisasi yang mencapai target tiap tahunnya. Berdasarkan hasil penelitian yang dilakukan, permasalahan yang dihadapi oleh BPKD Kota Pematangsiantar dalam mengoptimalkan realisasi penerimaan PBB-P2 adalah kurangnya kesadaran wajib pajak tentang kewajiban perpajakannya, sumber daya yang terbatas, dan ketidaksesuaian data yang dimiliki dengan kondisi lapangan. Ketidaksesuaian data yang dimiliki BPKD Kota Pematangsiantar dengan kondisi lapangan meliputi kondisi objek pajak, kondisi subjek pajak, dan pendaftaran objek pajak yang sama. Strategi optimalisasi realisasi penerimaan PBB-P2 yang dilaksanakan BPKD Kota Pematangsiantar adalah meningkatkan kualitas pelayanan, mengedukasi masyarakat melalui kegiatan sosialisasi, dan kegiatan pemutakhiran data. / This research aimed to see the realization of PBB-P2 revenue Pematangsiantar in 2016-2019. Data analysis used qualitative and quantitative methods in describing the conditions of realization PBB-P2 in Pematangsiantar. The results of the study said that in general the condition of realization PBB-P2 in Pematangsiantar from 2016-2019 continues to increase and the potential for PBB-P2 revenue is categorized as potential. However, the realization of PBB-P2 in Pematangsiantar City still has not shown reaches the target each year. From the results of research conducted, the problems faced by the BPKD Pematangsiantar in optimizing the realization of PBB-P2 revenues are the lack of awareness of taxpayers about their tax obligations, limited resources, and the discrepancy of the data they have with the conditions that occur. The discrepancy of the data held by the Pematangsiantar City BPKD with condition that occur includes the condition of the tax object, the condition of the tax subject, and the registration of the same tax object. The strategy for optimizing realization of PBB-P2 revenues carried out by the BPKD Pematangsiantar is to improve service quality, educating public through socialization activities, and update data.

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