Juliansah, Erwin and Agustina, Ika (2025) OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) MELALUI SISTEM INFORMASI MANAJEMEN PAJAK DAERAH (SIMPADA) DI KABUPATEN KETAPANG. Other thesis, IPDN.
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OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) MELALUI SISTEM INFORMASI MANAJEMEN PAJAK DAERAH (SIMPADA) DI KABUPATEN KETAPANG.pdf Download (466kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): The Rural and Urban Land and Building Tax (PBB-P2) is one of the main sources of Regional Original Revenue (PAD) in Ketapang Regency. However, the realization of its revenue collection has not been optimal and continues to show disparities between the number of taxpayers and the level of payment compliance. Purpose : This study aims to analyze the optimization of PBB-P2 collection through the Regional Tax Management Information System (SIMPADA), identify supporting and inhibiting factors, and evaluate the strategies implemented by the Regional Revenue Agency of Ketapang Regency. Method: The method used in this research is descriptive qualitative, with data collection techniques including observation, interviews, and documentation. Data analysis was conducted using the interactive model by Miles and Huberman, as cited in Sugiyono (2017), which includes data reduction, data presentation, and conclusion drawing. Result: The results of this study indicate that SIMPADA has contributed positively to accelerating services and providing easier access for tax registration and payment. However, the operation of SIMPADA is still not optimal due to several obstacles such as outdated data, low digital literacy and public awareness, limited infrastructure including inadequate road access and internet connectivity in rural areas, and suboptimal public outreach efforts. Conclusion: Optimizing PBB-P2 collection through SIMPADA requires synergy in improving the capacity of personnel, expanding public education, and strengthening infrastructure and technology. Keywords: Optimization, Regional Tax, Collection, Regional Tax Management Information System. ABSTRAK Permasalahan/Latar Belakang (GAP): Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) di Kabupaten Ketapang. Namun, realisasi penerimaannya belum optimal dan terus mengalami ketimpangan antara jumlah wajib pajak dan tingkat kepatuhan pembayaran. Tujuan: Penelitian ini bertujuan untuk menganalisis optimalisasi pemungutan PBB-P2 melalui Sistem Informasi Manajemen Pajak Daerah (SIMPADA), mengidentifikasi faktor pendukung dan penghambat, serta mengevaluasi strategi yang dilakukan Badan Pendapatan Daerah Kabupaten Ketapang. Metode: Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Adapun teknik analisis data dilakukan dengan model interaktif menurut Miles dan Huberman dalam Sugiyono (2017) yaitu reduksi data, penyajian data dan penarikan kesimpulan. Hasil/Temuan: Hasil penelitian ini menunjukkan bahwa SIMPADA memberikan kontribusi positif terhadap percepatan layanan dan kemudahan akses dalam pelaksanaan pendaftaran dan pembayaran pajak. Namun pengoperasian SIMPADA masih belum optimal karena terdapat beberapa kendala seperti data yang belum mutakhir, rendahnya literasi digital dan kesadaran masyarakat, keterbatasan infrastruktur berupa akses jalan yang memadai dan jaringan internet di wilayah perdesaan, serta sosialisasi kepada masyarakat yang masih kurang optimal. Kesimpulan: Optimalisasi pemungutan PBB-P2 melalui SIMPADA memerlukan sinergi antara peningkatan kapasitas aparatur, perluasan edukasi publik, dan penguatan infrastruktur dan teknologi. Kata kunci: Optimalisasi, Pajak Daerah, Pemungutan, Sistem Informasi Manajemen Pajak Daerah.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance T Technology > T Technology (General) |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jul 2025 07:06 |
| Last Modified: | 14 Jul 2025 07:06 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20226 |
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