Muhammad, Almer Ridho (2025) OPTIMALISASI PENINGKATAN PENDAPATAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) KABUPATEN MAGETAN. Other thesis, IPDN.
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Abstract
ABSTRACT Problem Statement/Background (GAP): One of the components of regional taxes is the Rural and Urban Land and Building Tax (PBB-P2). From the 2018 to 2023 fiscal years, the Government of Magetan Regency recorded that the PBB-P2 rates had remained stagnant due to various interrelated social factors, ranging from taxpayers' economic conditions to the overall local economic health of Magetan. Purpose: This study aims to formulate appropriate optimization strategies to increase PBB-P2 revenue in Magetan Regency. Method: The research applies descriptive statistical methods to analyze quantitative data, SOAR analysis to develop strategies based on local strengths, and a sequential explanatory approach to systematically integrate quantitative and qualitative findings. Result: The analysis shows that the potential of PBB-P2 has not been fully realized due to inadequate updating of tax object data, low taxpayer awareness, and limited digital innovation in service delivery. The proposed optimization strategies include improving the quality of tax databases, enhancing public tax education, and digitalizing the tax collection system. These findings emphasize that increasing regional tax revenue cannot rely solely on raising tax rates but requires the strengthening of inclusive and sustainable tax management. Conclusion: The potential of PBB-P2 in Magetan Regency has yet to be maximized due to weak data updating, low taxpayer awareness, and minimal digital innovation. Optimization strategies involve improving the database, increasing tax education, and digitalizing the collection process. Enhancing regional tax revenue requires inclusive and sustainable tax management rather than merely adjusting tax rates. Keywords: PBB-P2, Tax Revenue Optimization, SOAR Strategy, Tax Data Updating, Digital Tax Services. ABSTRAK Permasalahan/Latar Belakang (GAP): Salah satu komposisi Pajak Daerah adalah Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Pada Tahun Anggaran 2018 hingga 2023 Pemerintah Kabupaten Magetan mencatat bahwa tarif PBB-P2 di Kabupaten Magetan sudah lama mengalami stagnansi, dikarenakan berbagai faktor sosial yang saling terhubung mulai dari situasi ekonomi Wajib Pajak hingga Kesehatan ekonomi lokal Magetan. Tujuan: Penelitian ini bertujuan untuk merumuskan strategi optimalisasi yang tepat untuk meningkatkan pendapatan PBB-P2 Kabupaten Magetan. Metode: Metode yang digunakan adalah statistik deskriptif untuk menganalisis data kuantitatif, analisis SOAR untuk merumuskan strategi berbasis kekuatan lokal, serta pendekatan sequential explanatory untuk menggabungkan temuan kuantitatif dan kualitatif secara berurutan. Hasil/Temuan: Berdasarkan analisis yang dilakukan menunjukkan bahwa potensi PBB-P2 belum terwujud maksimal akibat lemahnya pemutakhiran data objek pajak, rendahnya kesadaran wajib pajak, dan kurangnya inovasi digital dalam pelayanan. Strategi optimalisasi yang dihasilkan meliputi peningkatan kualitas basis data, edukasi perpajakan masyarakat, dan digitalisasi sistem pemungutan. Temuan ini menegaskan bahwa peningkatan pendapatan pajak daerah tidak cukup hanya melalui kenaikan tarif, tetapi harus disertai penguatan manajemen pajak yang inklusif dan berkelanjutan. Kesimpulan: Potensi PBB-P2 di Kabupaten Magetan belum optimal akibat lemahnya pemutakhiran data, rendahnya kesadaran wajib pajak, dan minimnya inovasi digital. Strategi optimalisasi meliputi perbaikan basis data, edukasi perpajakan, dan digitalisasi pemungutan. Peningkatan pendapatan pajak daerah memerlukan penguatan manajemen pajak yang inklusif dan berkelanjutan, bukan sekadar penyesuaian tarif. Kata kunci: PBB-P2, Optimalisasi Pendapatan Pajak, Strategi SOAR, Pemutakhiran Data Pajak, Digitalisasi Pelayanan Pajak.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 19 Jun 2025 07:54 |
| Last Modified: | 19 Jun 2025 07:54 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/24730 |
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