Silaban, Chornelius Abdy and Suwanda, Dadang (2025) EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) MELALUI TRANSAKSI NON TUNAI DI KABUPATEN POSO. Other thesis, IPDN.
|
Text
Repository Chornelius Abdy Silaban F2.pdf Download (455kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): The collection of rural and urban land and building tax (PBB-P2) is a crucial source of local revenue in Poso Regency. Since the implementation of non-cash transactions in 2023, tax realization has declined, indicating ineffective policy execution. Purpose: This study aims to analyze the effectiveness of PBB-P2 collection through non-cash transactions and identify the key obstacles in its implementation. Method: A descriptive qualitative method was used, involving interviews, observation, and documentation. Data analysis followed the Miles & Huberman interactive model. Result: Findings reveal that despite available digital payment systems (in cooperation with Bank Sulteng), tax revenue has not improved significantly. This is due to limited digital literacy, poor infrastructure, and public preference for cash payments. Conclusion: Non-cash transactions have potential to improve tax effectiveness, but successful implementation in Poso requires improved infrastructure, public education, and better human resource.capacity. Keywords: 2019 Land and Building Tax, Effectiveness, Non-Cash Transaction, Digitalization, Poso Regency
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 02 Jun 2025 01:21 |
| Last Modified: | 02 Jun 2025 01:21 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/23619 |
Actions (login required)
 |
View Item |
