ANALISIS REALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI SALAH SATU SUMBER PENDAPATAN ASLI DAERAH (PAD) KABUPATEN KEPULAUAN SANGIHE

Abstract

Based on the data obtained from the Regional Finance and Revenue Management Agency of the
Sangihe Islands Regency in 2018-2021, the source of income in the rural and urban land and building
tax sector (PBB-P2) has increased. However, the realization every year is not as what the Regional
Government of the Sangihe Islands Regency expected.
The purpose of this study was to examine the factors causing why the rural and urban land, also the
building tax revenue target (PBB-P2) were not realized according to the target and to find out the
local government efforts in optimizing the realization of rural and urban land and building tax
revenues (PBB-P2) in Sangihe Islands Regency.
The respondents used in the study were employees in the income sector totaling 5 people and 3
taxpayers in the Sangihe Islands Regency. And the method used to analyze the data was the qualitative
research method using the descriptive approach.
The results showed that the factors causing why the rural and urban land, also the building tax
revenue target (PBB-P2) were not realized according to the target consisted of: economic factors,
taxpayer awareness factors, service quality factors, and delays and inconsistencies in tax returns
(SPPT). And the local government efforts in optimizing the realization of rural and urban land and
building tax revenues (PBB-P2) were through socialization, collecting data on new taxpayers, and
maintaining the system by updating the taxpayers data.