OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN PANGANDARAN
Abstract
The Rural and Urban Land and Building Tax (PBB-P2) constitutes a strategic source of Regional Own Revenue (PAD) for Pangandaran Regency. However, revenue realisation during 2020–2024 consistently fell below targets, reaching its lowest point of 64.09% in 2024. This study aims to analyse the PBB-P2 collection optimisation process, identify inhibiting factors, and formulate improvement measures. A qualitative descriptive approach was employed, with data collected through in-depth interviews, observation, and document analysis. Informants were purposively selected, including the Sub-Head of Assessment and Tax Collection at BAPENDA, 10 Special Team officers representing each sub-district, and officers with the highest and lowest realisation rates for comparative analysis. Analysis employed the five dimensions of Anggara's (2016) Tax Intensification Optimisation Theory: revenue base expansion, collection process strengthening, supervision enhancement, administrative efficiency, and planning capacity. Findings demonstrate that the institutional transformation through the formation of a 93- officer Special Team with a One Village One Officer scheme successfully raised realisation from 64.09% (2024) to 95% (2025). Nevertheless, optimisation remains hindered by three primary obstacle clusters: (1) weak validity of the inherited SPPT database from the Tax Office; (2) achievement disparities due to geographic heterogeneity and the absentee landlord phenomenon; and (3) village apparatus demotivation following the transition of the collection system. The study concludes that systemic reform is needed, encompassing comprehensive database cleansing, direct field supervision, adequate operational funding for officers, and differentiated collection strategies based on territorial characteristics.
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