Implementation of Rural and Urban Land and Building Tax (PBB-P2) Collection at the Regional Revenue Agency of North Morowali Regency

Abstract

In general, this study aims to find out the implementation of PBB-P2 collection in an effort to optimize the increase in local original revenue, how the implementation procedure is, and what are the factors that hinder and support its implementation. The research uses qualitative methods. The data collection process was carried out by observation techniques, in-depth interviews and documentation studies. The conclusions of this study are based on communication factors, resources, disposition, and bureaucratic structure. The results of this study explain the following things, namely: (1). Communication on the implementation of PBB-P2 has not been effective, because the socialization carried out by the community as taxpayers is not directly involved and is only represented by village officials. (2). Resources in general have been met, but human resources such as Bailiffs and Tax Auditors are not yet available so that several processes in collection such as immediate and simultaneous collection, notification of Compulsory Letters, confiscation, hostage-taking, and the enforcement of applicable law enforcement cannot be implemented. (3) The disposition has gone well in terms of bureaucratic appointments and incentives. (4) The bureaucratic structure has met the main characteristics of the bureaucracy, namely Standard Operational Procedure (SOP) and Fragmentation. The factors that cause the implementation of PBB-P2 collection to be not optimal are internal factors: lack of human resources and the need to improve tax competence, external factors: lack of taxpayer awareness. The supporting factors are internal factors: Leadership, Organizational Structure, Number of Officers, and Office. External factors: Regional Regulation Number 9 of 2023 concerning Regional Taxes and Regional Levies, Support for Sub-district Heads and Village Heads