OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) MELALUI ELEKTRONIK PAJAK BUMI DAN BANGUNAN (E-PBB) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SERAM BAGIAN BARAT

Salelatu, Marchela Violeta and Agustina, Ika (2025) OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) MELALUI ELEKTRONIK PAJAK BUMI DAN BANGUNAN (E-PBB) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) DI KABUPATEN SERAM BAGIAN BARAT. Other thesis, IPDN.

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Abstract

ABSTRACT Problem Statement/Background (GAP): PBB-P2 is one of the PAD sources in West Seram Regency, whose regional characteristics include coasts, mountains, and islands, making it difficult for Bapenda to explore tax potential. Taxpayers in remote areas face transportation and cost constraints. To overcome this, Bapenda launched an online tax payment innovation through Electronic Land and Building Tax (E-PBB). Purpose: This study aims to determine the optimization of Rural and Urban Land and Building Tax (PBB-P2) receipts through Electronic Land and Building Tax (E-PBB) in increasing Regional Original Income (PAD) in West Seram Regency. Method: This study uses a descriptive qualitative approach with inductive analysis. Data were obtained through purposive and snowball sampling, with in-depth interviews with 12 informants from Bapenda, tax officers, and taxpayers, and supported by observation and documentation. Result: Appropriate regulations support orderly tax management, but taxpayers' understanding is still limited and they tend to carry out their obligations routinely without in-depth understanding. The quality of tax officers also needs to be improved, while incentives and operational facilities are still lacking. Until 2024, E-PBB users have only reached 175 taxpayers (0.43%) of the total PBB-P2 taxpayers. Conclusion: Optimization of PBB-P2 receipts through E-PBB in West Seram Regency has not been maximized, as seen from the low utilization (0.43%) and only one of the six indicators being met. The obstacles include low digital literacy, lack of socialization, and limited competence and facilities of tax officers. The local government is trying to improve through training, improving facilities, and digital education. Keywords: Optimization, Regional Tax, PAD, Public Finance ABSTRAK Permasalahan/Latar Belakang (GAP): PBB-P2 merupakan salah satu sumber PAD di Kabupaten Seram Bagian Barat yang karakteristik wilayahnya meliputi pesisir, pegunungan, dan pulau-pulau, sehingga menyulitkan Bapenda dalam menggali potensi pajak. Wajib pajak di daerah terpencil menghadapi kendala transportasi dan biaya. Mengatasi hal ini, Bapenda meluncurkan inovasi pembayaran pajak online melalui Elektronik Pajak Bumi dan Bangunan (E-PBB). Tujuan: Penelitian ini bertujuan mengetahui optimalisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) melalui Elektronik Pajak Bumi dan Bangunan (E-PBB) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Seram Bagian Barat. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan analisis induktif. Data diperoleh melalui purposive dan snowball sampling, dengan wawancara mendalam terhadap 12 informan dari Bapenda, petugas pajak, dan wajib pajak, serta didukung observasi dan dokumentasi. Hasil/Temuan: Regulasi yang tepat mendukung pengelolaan pajak yang tertata, namun pemahaman wajib pajak masih terbatas dan cenderung menjalankan kewajiban secara rutin tanpa pemahaman mendalam. Kualitas petugas pajak pun perlu ditingkatkan, sementara insentif dan fasilitas operasional masih kurang. Hingga 2024, pengguna E-PBB baru mencapai 175 wajib pajak (0,43%) dari total wajib pajak PBB-P2. Kesimpulan: Optimalisasi penerimaan PBB-P2 melalui E-PBB di Kabupaten Seram Bagian Barat belum maksimal, terlihat dari rendahnya pemanfaatan (0,43%) dan hanya satu dari enam indikator yang terpenuhi. Hambatannya mencakup rendahnya literasi digital, kurang sosialisasi, serta keterbatasan kompetensi dan fasilitas petugas pajak. Pemerintah daerah berupaya memperbaiki melalui pelatihan, peningkatan fasilitas, dan edukasi digital. Kata kunci: Optimalisasi, Pajak Daerah, PAD, Keuangan Publik

Item Type:	Thesis (Other)
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Goverment Management > Public Finance
Depositing User:	Keuangan Publik FMP
Date Deposited:	04 Jun 2025 06:49
Last Modified:	04 Jun 2025 06:49
URI:	http://eprints.ipdn.ac.id/id/eprint/24050

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