Fathurrahman Muhazzib, Said and Haromin, Haromin (2025) ANALISIS SWOT TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENERIMAAN PBB-P2 DI KOTA TANJUNGPINANG. Other thesis, Institut Pemerinahan Dalam Negeri.
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Abstract
ABSTRACT Problem Statement/Background (GAP): This study is motivated by the realization that the revenue from Rural and Urban Land and Building Tax (PBB-P2) in Tanjungpinang City during the 2021–2024 period has shown fluctuating trends and has not fully met the predetermined targets. This indicates issues in the management and strategies for increasing local tax revenues. Purpose: To analyze the factors that influence the level of PBB-P2 revenue in Tanjungpinang City using a SWOT analysis approach and to identify strategies that can be implemented by the Regional Revenue Agency (BP2RD) to optimize revenue collection. Method: This study uses a descriptive qualitative approach. Data collection techniques include in-depth interviews with key informants from BP2RD Tanjungpinang and taxpayers, as well as documentation and direct observation. Result: The study found that internal supporting factors include adequate regulations, professional human resources, and the implementation of digital tax services. Internal obstacles involve limited facilities and infrastructure, a shortage of personnel, and the public's low technological literacy. Externally, opportunities stem from digital service advancements, local policy support, and cross-sector partnerships, while major threats include low public tax awareness and invalid property tax data. Conclusion: Optimizing PBB-P2 revenue in Tanjungpinang requires strengthening BP2RD’s internal capacities and empowering the public. Continuous efforts such as system digitalization, public education, and accurate tax object data updating are essential to achieve more effective and sustainable local tax governance. Keywords: PBB-P2, Tax Revenue, SWOT Analysis, BP2RD Tanjungpinang ABSTRAK Permasalahan/Latar Belakang (GAP): Realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Tanjungpinang yang selama periode 2021–2024 cenderung fluktuatif dan belum sepenuhnya mencapai target yang telah ditetapkan dimana didapatkan permasalahan dalam pengelolaan dan strategi peningkatan penerimaan pajak daerah. Tujuan: Untuk menganalisis faktor-faktor yang mempengaruhi tingkat penerimaan PBB-P2 di Kota Tanjungpinang dengan menggunakan pendekatan analisis SWOT, serta mengidentifikasi strategi yang dapat dilakukan oleh BP2RD dalam optimalisasi penerimaan tersebut. Metode: Penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara mendalam dengan informan dari BP2RD Kota Tanjungpinang dan wajib pajak, dokumentasi, serta observasi langsung di lapangan. Hasil/Temuan: Hasil penelitian menunjukkan bahwa faktor internal yang mendukung antara lain regulasi yang memadai, kualitas SDM yang profesional, dan sistem digitalisasi pajak. Faktor penghambat internal mencakup keterbatasan sarana, minimnya jumlah personel, serta rendahnya literasi teknologi masyarakat. Dari sisi eksternal, peluang datang dari dukungan kebijakan daerah, perkembangan digitalisasi, dan kemitraan strategis, sementara ancaman terbesar adalah rendahnya kesadaran pajak dan tidak validnya data objek pajak. Kesimpulan: Optimalisasi penerimaan PBB-P2 di Kota Tanjungpinang memerlukan penguatan kualitas internal BP2RD dan pemberdayaan masyarakat. Diperlukan upaya berkelanjutan seperti digitalisasi sistem, edukasi publik, serta pemutakhiran data objek pajak untuk mewujudkan tata kelola pajak yang efektif dan berkelanjutan. Kata Kunci : PBB-P2, Penerimaan Pajak, Analisis SWOT, BP2RD Tanjungpinang.
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Campus > IPDN Kampus Jatinangor |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 26 May 2025 02:52 |
| Last Modified: | 26 May 2025 02:52 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/22513 |
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