Desfy, Nadhiva Cantika Rama and Rowa, M.Si, Prof. Dr. Drs. Hyronimus (2025) STRATEGI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KOTA PAGAR ALAM PROVINSI SUMATERA SELATAN. Diploma thesis, INSTITUT PEMERINTAHAN DALAM NEGERI.
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Abstract
ABSTRACT Problems/Background (GAP): The problems that motivate researchers to take this title are the lack of up-to-date data, low public awareness, limited human resources, and resistance to change. Therefore, an integrated strategy is needed, including intensification, extensification, digitalization, and increasing community participation so that the collection of PBB can run optimally and increase Regional Original Revenue (PAD). So, there is a need for a land and building tax collection strategy in increasing local revenue in Pagar Alam City, South Sumatra Province. Purpose: to analyze the strategy of collecting land and building tax in increasing local revenue in Pagar Alam City, South Sumatra Province. Methods: This research uses a descriptive method with a qualitative approach. Data were collected through in-depth interviews, field observations, and documentation. Informants were selected using purposive sampling techniques consisting of 8 people including BKD officials, taxpayers, and community leaders. Data analysis technique through the stages of data reduction, data presentation, and conclusion drawing.. Results/Findings: The results showed three main strategies: (1) intensification through data updating and active billing, (2) extensification by expanding the tax base, and (3) digitalization of tax services. Although the implementation has started to show positive results, it is still hampered by limited infrastructure, human resources, and community resistance. The effectiveness of the strategy is also not optimal due to the lack of long-term planning and policy integration. The research was conducted for 2 weeks in January at the Regional Finance Agency of Pagar Alam City. Conclusion: It can be concluded that the PBB collection strategy in Pagar Alam City has included systematic planning, implementation, and evaluation. The intensification, extensification, and digitalization strategies have made a positive contribution to the increase in local revenue. Evaluation based on Fred R. David's dimensions shows an improvement in collection performance and the effectiveness of communication with the community. Thus, the implemented strategy has high relevance to the achievement of PBB revenue targets in a sustainable manner. Keywords: Keywords: Collection Strategy, Land and Building Tax (PBB), Regional Original Revenue (PAD). ABSTRAK Permasalahan/Latar Belakang (GAP): Permasalahan yang melatarbelakangi peneliti untuk mengambil judul ini adalah kurangnya data yang mutakhir, rendahnya kesadaran masyarakat, keterbatasan SDM, serta resistensi terhadap perubahan. Oleh karena itu, diperlukan strategi yang terintegrasi, meliputi intensifikasi, ekstensifikasi, digitalisasi, dan peningkatan partisipasi masyarakat agar pemungutan PBB dapat berjalan optimal dan Pendapatan Asli Daerah (PAD) meningkat. Sehingga, perlu adanya strategi pemungutan pajak bumi dan bangunan dalam meningkatkan pendapatan asli daerah di Kota Pagar Alam Provinsi Sumatera Selatan Tujuan: untuk menganalisis strategi pemungutan pajak bumi dan bangunan dalam meningkatkan pendapatan asli daerah di Kota Pagar Alam Provinsi Sumatera Selatan. Metode: Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, Data dikumpulkan melalui wawancara mendalam, observasi lapangan, dan dokumentasi. Informan dipilih menggunakan teknik purposive sampling yang terdiri dari 8 orang mencakup pejabat BKD, wajib pajak, dan tokoh masyarakat. Teknik Analisis data melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Penelitian dilaksanakan selama 2 minggu pada Bulan Januari di Badan Keuangan Daerah Kota Pagar Alam. Hasil/Temuan: Hasil penelitian menunjukkan tiga strategi utama: (1) intensifikasi melalui pemutakhiran data dan penagihan aktif, (2) ekstensifikasi dengan memperluas basis pajak, dan (3) digitalisasi I. Pendahuluan layanan pajak. Meski mulai menunjukkan hasil positif, implementasinya masih terhambat oleh keterbatasan infrastruktur, SDM, dan resistensi masyarakat. Efektivitas strategi juga belum optimal karena kurangnya perencanaan jangka panjang dan integrasi kebijakan. Kesimpulan: Dapat disimpulkan bahwa strategi pemungutan PBB di Kota Pagar Alam telah mencakup perencanaan, pelaksanaan, dan evaluasi yang sistematis. Strategi intensifikasi, ekstensifikasi, dan digitalisasi telah memberikan kontribusi positif terhadap peningkatan PAD. Evaluasi berdasarkan dimensi Fred R. David menunjukkan adanya perbaikan kinerja pemungutan dan efektivitas komunikasi dengan masyarakat. Dengan demikian, strategi yang diterapkan memiliki relevansi tinggi terhadap pencapaian target penerimaan PBB secara berkelanjutan. Kata Kunci: Kata Kunci: Strategi Pemungutan, Pajak Bumi dan Bangunan (PBB), Pendapatan Asli Daerah (PAD).
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 27 May 2025 01:41 |
| Last Modified: | 27 May 2025 01:41 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22867 |
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