ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND AND BUILDING TAX REVENUES (PBB-P2) AT THE REGIONAL TAX AND LEVY SERVICE UNIT (UPPRD) DUREN SAWIT, EAST JAKARTA

Abstract

This study aims to analyze the effectiveness of Rural and Urban Land and Building Tax (PBB-P2) revenue at the Duren Sawit Regional Levy Collection Implementation Unit (UPPRD), DKI Jakarta, during the 2018–2023 period. In addition, this study identifies supporting and inhibiting factors in the implementation of PBB-P2 collection, as well as analyzes tax revenue management strategies. This study uses a qualitative approach with a case study method, as well as utilizing interviews and documentation as data collection techniques.

The results show that the effectiveness of PBB-P2 revenue is fluctuating. In 2018 and 2019, the effectiveness was quite effective, increasing to effective in 2020, but decreasing to less effective in 2021–2023. Overall, the average effectiveness of this period is classified as less effective, which reflects the need for significant improvements in tax management. Supporting factors include the competence of Human Resources (HR) and the use of digital technology. On the other hand, inhibiting factors include human resources who are approaching retirement, low taxpayer awareness, and errors in determination documents. The strategy implemented includes socialization through various media and cooperation with urban villages and sub-districts to increase taxpayer awareness and compliance. The results of this study emphasize the importance of improving the management system, increasing taxpayer awareness, and optimizing technology to support an increase in PBB-P2 revenue in the future.