Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Pada Kantor UPPPD Koja

Abstract

PBB-P2 merupakan jenis pajak yang didasarkan pada karateristik benda yang berarti jumlah pajak yang harus dibayar ditentukan oleh nilai objeknya yaitu bumi dan bangunan. PBB-P2 akan disetorkan wajib pajak di setiap Unit Pelayanan Pemungutan Pajak Daerah (UPPPD) sesuai dengan dimana bumi bangunan tersebut berada. Penelitian ini dilakukan di kantor Unit Pelayanan Pemungutan Pajak daerah Koja Jakarta Utara dengan tujuan untuk mengetahui tingkat efektivitas penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan pada UPPPD Koja. Penelitian ini menggunakan data sekunder yang diperoleh dari dokumentasi laporan penerimaan PBB-P2 dengan periode 2018-2022. Analisis data menggunakan analisis Deskriptif Kualitatif berupa metode observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan tingkat efektivitas penerimaan PBB-P2 pada Kantor Unit Pelayanan Pemungutan Pajak Daerah Koja menujukkan hasil efektif dengan rata-rata 96,33%, tetapi dilihat dari hasil realisasi penerimaan pajak bumi dan bangunan daerah Koja tahun 2020 sampai 2022 belum bisa mencapai target yang telah ditetapkan oleh pemerintah daerah. Adapun faktor yang menyebabkan belum tercapainya realisasi penerimaan pajak bumi dan bangunan yaitu kurang sadarnya masyarakat membayar pajak tepat waktu serta adanya faktor ekonomi yang menyebabkan susahnya masyarakat membayar pajak bumi dan bangunan dan diharapkan kesadaran masyarakat agar mau membayar Pajak bumi dan Bangunan Pedesaan dan Perkotaan sehingga pendapatan asli daerah (PAD) Daerah Koja Kota Jakarta Utara bisa meningkat.

PBB-P2 is a type of tax based on the characteristics of objects which means that the amount of tax to be paid is determined by the value of the object, namely land and buildings. PBB-P2 will be deposited by taxpayers in each regional tax collection service unit (UPPPD) according to where the building land is located. This research was conducted at the Koja Regional Tax Collection Service Unit office, North Jakarta with the aim of determining the level of effectiveness of Rural and Urban Land and Building Tax revenue at UPPPD Koja. This study used secondary data obtained from the documentation of the PBB-P2 acceptance report with the period 2018-2022. Data analysis uses Qualitative Descriptive analysis in the form of observation, interview and documentation methods. This study used secondary data obtained from the documentation of the PBB-P2 acceptance report with the period 2018-2022. Data analysis uses Qualitative Descriptive analysis in the form of observation, interview and documentation methods. The results showed that the effectiveness of PBB-P2 revenue at the Koja Regional Tax Collection Service Unit Office showed effective results with an average of 96.33%, but judging from the realization of Koja regional land and building tax revenues from 2020 to 2022, it has not been able to achieve the target set by the local government. The factors that cause the realization of land and building tax revenue have not been achieved, namely the lack of awareness of the community paying taxes on time and the existence of economic factors that cause difficulty for people to pay land and building taxes and it is hoped that public awareness will want to pay Rural and Urban Land and Building Tax so that local original income (PAD) of the Koja Area of North Jakarta City can increase.