Irawan, Muhamad Damar Panjalu Bazla and Akbar, Bahrullah (2025) STRATEGI PENANGANAN TAX AVOIDANCE WAJIB PAJAK DALAM KONTEKS PBB-P2 UNTUK MENGURANGI PIUTANG PAJAK DAERAH (STUDI KASUS KOTA TANGERANG). Other thesis, Institut Pemerintahan Dalam Negeri.
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Abstract
Problem/Background (GAP): Although the Tangerang City Government has great potential to increase its Local Revenue (PAD) through Rural and Urban Land and Building Tax (PBB-P2), the realization of revenue from this sector still faces serious obstacles, particularly the high number of receivables caused by low taxpayer compliance. Tax avoidance practices by taxpayers who exploit regulatory loopholes pose a particular challenge, especially when local government efforts to address the issue are not yet fully optimized in terms of data, human resources, and technology. Purpose: This study aims to: Identify strategies for addressing tax avoidance by taxpayers in the context of PBB-P2 to reduce local tax arrears (case study of Tangerang City). Method: This study uses a qualitative approach with a descriptive method. Data was collected through in-depth interviews, observation, and documentation, and analyzed using Kooten's strategic framework, which includes four dimensions: organizational strategy, program, resources, and institutional. Informants in this study were selected using purposive sampling and consisted of: Head of the Regional Revenue Agency of Tangerang City, Secretary of the Regional Revenue Agency of Tangerang City, Head of the Service Division, Head of the Data Collection, Verification, and Processing Division, Head of the Billing and Debt Settlement Division, Head of the Billing Subdivision, Head of the Collection Subdivision, Head of the Regional Revenue Agency for the Eastern Region, Head of the Regional Revenue Agency for the Western Region, staff involved in the collection of PBB-P2, as well as taxpayers as the public. Results/Findings: The results of the study indicate that the Tangerang City Government's strategy in collecting PBB-P2 has covered the four aspects of strategy in a structured manner. However, tax avoidance still occurs due to the suboptimal intensification of tax audits, low taxpayer awareness, and the lack of synchronization between BAPENDA and KPP data. To address this, the government has made several efforts such as digitizing services through the Tangerang LIVE application, training tax collectors, and relaxation programs in the form of payment reductions and discounts. Conclusion: The strategy implemented by the Tangerang City Government has provided a strong foundation for overcoming tax avoidance practices in PBB-P2, although its implementation still needs to be strengthened. Institutional collaboration, capacity building, and the utilization of information technology are key factors in supporting the effectiveness of tax collection and reducing local tax arrears in a sustainable manner. Keywords: Tax Avoidance, PBB-P2, Tax Arrears, Government Strategy, Tangerang City Permasalahan/Latar Belakang (GAP): Meskipun Pemerintah Kota Tangerang memiliki potensi besar dalam meningkatkan Pendapatan Asli Daerah (PAD) melalui Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), realisasi penerimaan dari sektor ini masih menghadapi kendala serius, khususnya tingginya angka piutang yang disebabkan oleh rendahnya kepatuhan wajib pajak. Praktik tax avoidance oleh wajib pajak yang memanfaatkan celah regulasi menjadi tantangan tersendiri, terlebih ketika upaya penanganan yang dilakukan pemerintah daerah belum sepenuhnya optimal, baik dari segi data, SDM, maupun teknologi. Tujuan: Penelitian ini bertujuan untuk: Mengidentifikasi strategi penanganan tax avoidance wajib pajak dalam konteks PBB-P2 untuk mengurangi piutang pajak daerah (studi kasus Kota Tangerang). Metode: Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Data diperoleh melalui wawancara mendalam, observasi, dan dokumentasi, serta dianalisis menggunakan kerangka strategi Kooten, yang meliputi empat dimensi: strategi organisasi, program, sumber daya, dan kelembagaan. Informan dalam penelitian ini dipilih secara purposif sampling dan terdiri dari: Kepala Badan Pendapatan Daerah Kota Tangerang, Sekretaris Badan Pendapatan Daerah Kota Tangerang, Kepala Bidang Pelayanan, Kepala Bidang Pendataan, Verifikasi, dan Pengolahan Data, Kepala Bidang Penetapan Penagihan dan Penyelesaian Piutang, Kepala Sub Bidang Penetapan, Kepala Sub Bidang Penagihan, Kepala UPT Pendapatan Daerah Wilayah Timur, Kepala UPT Pendapatan Daerah Wilayah Barat, staf yang terlibat dalam pemungutan PBB-P2, serta masyarakat sebagai wajib pajak. Hasil/Temuan: Hasil penelitian menunjukkan bahwa strategi Pemerintah Kota Tangerang dalam pemungutan PBB-P2 telah mencakup empat aspek strategi secara terstruktur. Namun, tax avoidance masih terjadi akibat belum optimalnya intensifikasi pemeriksaan pajak, rendahnya kesadaran wajib pajak, serta tidak sinkronnya data antara BAPENDA dan KPP. Untuk menanggulangi hal tersebut, pemerintah telah melakukan beberapa upaya seperti digitalisasi layanan melalui aplikasi Tangerang LIVE, pelatihan juru sita pajak, serta program relaksasi berupa pengurangan dan diskon pembayaran. Kesimpulan: Strategi yang diterapkan oleh Pemerintah Kota Tangerang telah memberikan dasar yang kuat dalam mengatasi praktik tax avoidance pada PBB-P2, meskipun implementasinya masih perlu penguatan. Kolaborasi kelembagaan, peningkatan kapasitas SDM, dan pemanfaatan teknologi informasi menjadi kunci utama dalam mendukung efektivitas pemungutan dan menekan piutang pajak daerah secara berkelanjutan. Kata Kunci: Tax Avoidance, PBB-P2, Piutang Pajak, Strategi Pemerintah, Kota Tangerang.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 14 Jul 2025 01:05 |
| Last Modified: | 14 Jul 2025 01:05 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/20972 |
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