The Level Of Compliance With Land And Building Taxpayers In The Rural And Urban Sector (PBB-P2) In The Karo Regency Area

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The Level of Compliance with Land and Building Taxpayers in the Rural and Urban Sector (PBB-P2) in the Karo Regency Area: Challenges and Opportunities in Increasing Regional Original Revenue

Introduction

Land and Building Tax (PBB-P2) is a crucial source of income for local revenue (PAD) in Karo Regency. This tax is imposed on land and building ownership, and its collection is essential for the financial sustainability of the region. However, the level of compliance with PBB-P2 in Karo Regency has been inconsistent, with fluctuations in revenue realization from 2019 to 2021. This study aims to analyze the level of compliance with the UN Taxpayer in the Rural and Urban Sector, as well as examine the efforts made by the Karo Regency Financial and Asset Management Agency (BPKAD) in increasing PBB-P2 revenue.

Methodology

This study uses descriptive qualitative methods, which describe real conditions without data manipulation. Data collected includes primary and secondary data through interviews and documentation. The analysis of the data aims to identify the challenges and opportunities in increasing PBB-P2 revenue in Karo Regency.

Challenges and Opportunities to Increase PBB-P2 Revenue

The analysis shows several obstacles that hamper the optimization of PBB-P2 reception in Karo Regency, including:

Low Level of Taxpayer Awareness

Many taxpayers do not understand the importance of paying PBB-P2 and their obligations as citizens. This lack of awareness is a significant challenge in increasing PBB-P2 revenue. Taxpayers need to be educated about the benefits of paying PBB-P2, such as contributing to the development of the region and improving public services.

Lack of Tax Object Registration

There are several land and building objects that have not been registered as tax objects, making it difficult to wear PBB-P2. This lack of registration is a significant challenge in increasing PBB-P2 revenue. Taxpayers need to be encouraged to register their land and building objects as tax objects.

Differences in Perceptions and Understanding of PBB-P2

There are differences in perceptions and understanding of PBB-P2 between taxpayers and tax officers, which results in difficulties in socialization and education. This difference in perception is a significant challenge in increasing PBB-P2 revenue. Taxpayers and tax officers need to have a common understanding of PBB-P2 and its importance.

Recommendations to Increase PBB-P2 Acceptance

To increase PBB-P2 acceptance, integrated strategic efforts are needed. Here are some recommendations that can be applied:

Intensive Socialization and Education

Through various media and platforms, BPKAD Karo Regency needs to increase socialization and education about the importance of PBB-P2 to the community, especially in the rural sector. This can be done through workshops, seminars, and public awareness campaigns.

Improvement of Services and Accessibility

BPKAD needs to improve services and accessibility in the PBB-P2 payment process, such as online services and payments through bank partners. This can be done by investing in technology and infrastructure to make the payment process easier and more convenient for taxpayers.

Utilization of Information Technology

Application of Geographic Information Systems (GIS) and Tax Information Systems can help in data collection and mapping of tax objects, as well as facilitate the monitoring and evaluation process. This can be done by investing in technology and infrastructure to improve the efficiency and effectiveness of the tax administration system.

Increasing Law Enforcement

The application of strict sanctions for taxpayers who do not meet their obligations can increase awareness and compliance. This can be done by enforcing the law and imposing penalties on taxpayers who do not pay their PBB-P2.

Conclusion

Increasing PBB-P2 revenue in Karo Regency requires a planned and sustainable effort. Increasing public awareness, optimizing the tax administration system, and the use of information technology is the main key in achieving the PBB-P2 revenue target and to realize optimal PAD. The challenges and opportunities identified in this study highlight the need for integrated strategic efforts to increase PBB-P2 acceptance and revenue.

Recommendations for Future Research

Future research should focus on the implementation of the recommendations outlined in this study. This can include:

  • Conducting a survey to assess the level of taxpayer awareness and understanding of PBB-P2
  • Analyzing the impact of socialization and education on PBB-P2 revenue
  • Evaluating the effectiveness of the tax administration system in Karo Regency
  • Investigating the use of information technology in improving the efficiency and effectiveness of the tax administration system

By conducting further research, policymakers and tax administrators can develop effective strategies to increase PBB-P2 revenue and improve the financial sustainability of Karo Regency.
Frequently Asked Questions (FAQs) about the Level of Compliance with Land and Building Taxpayers in the Rural and Urban Sector (PBB-P2) in the Karo Regency Area

Q: What is the Land and Building Tax (PBB-P2) in Karo Regency?

A: The Land and Building Tax (PBB-P2) is a tax imposed on land and building ownership in Karo Regency. It is an important source of income for local revenue (PAD) in the region.

Q: Why is the level of compliance with PBB-P2 in Karo Regency inconsistent?

A: The level of compliance with PBB-P2 in Karo Regency is inconsistent due to several factors, including low taxpayer awareness, lack of tax object registration, and differences in perceptions and understanding of PBB-P2 between taxpayers and tax officers.

Q: What are the challenges in increasing PBB-P2 revenue in Karo Regency?

A: The challenges in increasing PBB-P2 revenue in Karo Regency include:

  • Low taxpayer awareness
  • Lack of tax object registration
  • Differences in perceptions and understanding of PBB-P2 between taxpayers and tax officers
  • Inefficient tax administration system
  • Limited use of information technology

Q: What are the opportunities to increase PBB-P2 revenue in Karo Regency?

A: The opportunities to increase PBB-P2 revenue in Karo Regency include:

  • Increasing public awareness and education about the importance of PBB-P2
  • Improving the tax administration system and making it more efficient and effective
  • Utilizing information technology to improve data collection and mapping of tax objects
  • Increasing law enforcement and imposing penalties on taxpayers who do not meet their obligations

Q: What are the recommendations to increase PBB-P2 acceptance in Karo Regency?

A: The recommendations to increase PBB-P2 acceptance in Karo Regency include:

  • Intensive socialization and education about the importance of PBB-P2
  • Improvement of services and accessibility in the PBB-P2 payment process
  • Utilization of information technology to improve data collection and mapping of tax objects
  • Increasing law enforcement and imposing penalties on taxpayers who do not meet their obligations

Q: What is the role of the Karo Regency Financial and Asset Management Agency (BPKAD) in increasing PBB-P2 revenue?

A: The Karo Regency Financial and Asset Management Agency (BPKAD) plays a crucial role in increasing PBB-P2 revenue by:

  • Conducting socialization and education about the importance of PBB-P2
  • Improving the tax administration system and making it more efficient and effective
  • Utilizing information technology to improve data collection and mapping of tax objects
  • Increasing law enforcement and imposing penalties on taxpayers who do not meet their obligations

Q: What are the benefits of increasing PBB-P2 revenue in Karo Regency?

A: The benefits of increasing PBB-P2 revenue in Karo Regency include:

  • Improving the financial sustainability of the region
  • Increasing public services and infrastructure
  • Enhancing the quality of life of citizens
  • Attracting investments and businesses to the region

Q: What are the next steps to increase PBB-P2 revenue in Karo Regency?

A: The next steps to increase PBB-P2 revenue in Karo Regency include:

  • Implementing the recommendations outlined in this study
  • Conducting further research to identify the most effective strategies to increase PBB-P2 revenue
  • Collaborating with stakeholders, including taxpayers, tax officers, and local government officials, to improve the tax administration system and increase PBB-P2 revenue.