Darmawan, Rafi Tri (2025) Efektivitas Pemungutan Pajak Daerah Berbasis Official Assesment System Pada Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) Di Kota Bekasi. S1 thesis, Universitas Sultan Ageng Tirtayasa.
![[img]](https://eprints.untirta.ac.id/style/images/fileicons/text.png) |
Text
Rafi Tri Darmawan_1111210110_Fulltext..pdf Restricted to Registered users only Download (8MB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_01.pdf Restricted to Registered users only Download (7MB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_02.pdf Restricted to Registered users only Download (387kB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_03.pdf Restricted to Registered users only Download (788kB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_04.pdf Restricted to Registered users only Download (449kB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_05.pdf Restricted to Registered users only Download (226kB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_Ref.pdf Restricted to Registered users only Download (278kB) | Request a copy |
|
Text
Rafi Tri Darmawan_1111210110_Lamp.pdf Restricted to Registered users only Download (792kB) | Request a copy |
Abstract
Pentingnya efektivitas pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) sebagai sumber utama Pendapatan Asli Daerah (PAD) Kota Bekasi. Penerapan sistem pemungutan berbasis Official Assessment System telah memiliki dasar hukum yang jelas sebagaimana diatur dalam Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Daerah serta Peraturan Daerah Kota Bekasi Nomor 1 Tahun 2024. Namun dalam praktiknya masih menghadapi kendala. Rumusan identifikasi masalah yaitu bagaimana efektivitas penerapan PBB serta kendala dan solusi. Teori yang digunakan adalah teori efektivitas hukum dan teori pemungutan pajak. Metode Penelitian yang digunakan dalam penelitian ini menggunakan metode yuridis empiris dengan pendekatan deskriptif melalui studi lapangan, wawancara langsung dengan aparatur Badan Pendapatan Daerah (Bapenda) Kota Bekasi, serta dokumentasi data realisasi penerimaan PBB-P2 di 12 kecamatan dan 56 kelurahan. Hasil penelitian menunjukkan kurang efektif penerapan PBB karena dasar hukum yang sudah jelas akan tetapi pelaksanaan-nya yang masih kurang berdasarkan data realisasi penerimaan PBB-P2 tertinggi di Kecamatan Medan Satria hanya sebesar 81,16% sedangkan terendah ada di Kecamatan Jatiasih sebesar 56,40%. Sebagai respon, Bapenda melakukan inovasi melalui pendirian Mal Pelayanan Publik (MPP), penguatan Unit Pelaksana Teknis Daerah (UPTD), Operasi Sisir (Opsir) door-to-door, serta pemberian diskon pembayaran pajak. Saran penelitian ini adalah perlunya pembaruan dan sinkronisasi data objek pajak, optimalisasi teknologi informasi terpadu, peningkatan kompetensi sumber daya manusia, serta intensifikasi sosialisasi dan literasi pajak kepada masyarakat agar efektivitas pemungutan pajak dapat ditingkatkan.
| Item Type: | Thesis (S1) | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
|||||||||
| Additional Information: | The importance of effective collection of Urban and Rural Land and Building Tax (PBB-P2) as the main source of Regional Original Income (PAD) of Bekasi City. The implementation of the Official Assessment System-based collection system has a clear legal basis as regulated in Law Number 1 of 2022 concerning Financial Relations between the Central and Regional Governments and Bekasi City Regional Regulation Number 1 of 2024. However, in practice it still faces obstacles. The formulation of problem identification is how effective the implementation of PBB is as well as the obstacles and solutions. The theories used are the theory of legal effectiveness and the theory of tax collection. The research method used in this study uses an empirical juridical method with a descriptive approach through field studies, direct interviews with Bekasi City Regional Revenue Agency (Bapenda) officials, and documentation of PBB-P2 revenue realization data in 12 sub-districts and 56 villages. The results of the study indicate the ineffectiveness of the PBB implementation due to the clear legal basis but its implementation is still lacking based on the highest PBB-P2 revenue realization data in Medan Satria District of only 81.16% while the lowest is in Jatiasih District of 56.40%. In response, Bapenda innovated through the establishment of a Public Service Mall (MPP), strengthening the Regional Technical Implementation Unit (UPTD), door-to-door Comb Operations (Opsir), and providing tax payment discounts. The recommendations of this study are the need for updating and synchronizing tax object data, optimizing integrated information technology, improving human resource competency, and intensifying tax socialization and literacy to the public so that the effectiveness of tax collection can be increased. | |||||||||
| Uncontrolled Keywords: | Efektivitas Hukum, Pemungutan Pajak, Official Assessment System Legal Effectiveness, Tax Collection, Official Assessment System | |||||||||
| Subjects: | K Law > K Law (General) | |||||||||
| Divisions: | 01-Fakultas Hukum > 74201-Program Studi Ilmu Hukum | |||||||||
| Depositing User: | Rafi Tri D Rafi Rafi Tri Darmawan | |||||||||
| Date Deposited: | 11 Dec 2025 06:08 | |||||||||
| Last Modified: | 11 Dec 2025 06:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/56457 |
Actions (login required)
 |
View Item |