relation: https://eprints.untirta.ac.id/49825/
title: IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SERANG
creator: Gymnastiar, Abdullah
subject: Public Administration
subject: HJ Public Finance
description: The ability of local governments to manage their revenue sources is one of the  important indicators in encouraging the achievement of local financial  independence. This effort is done through the optimization of various revenue  sources, including Rural and Urban Land and Building Tax (PBB-P2). The  Government of Serang City stipulates Local Regulation Number 1 Year 2024 on  Local Taxes and Levies as the legal basis in increasing revenue from the local tax  sector. However, the implementation of PBB-P2 collection in Serang City is still  not running optimally. Problems include not optimal collection in all sub-districts,  lack of socialization and lack of coordination by relevant stakeholders. This study  aims to determine how the implementation of rural and urban land and building  tax (PBB-P2) collection policies in Serang City using the George C. Edwards III  policy implementation theory. Edwards III policy implementation theory. This  research uses qualitative methods with data collection from interviews,  documentation studies and observation with data analysis according to Miles &  Huberman. The results of the research in the implementation of the PBB-P2  collection policy in Serang City have not run optimally. In the communication  dimension, the lack of utilization of various communication media and the lack of  coordination from Bapenda to the ward. In the resource dimension, data accuracy  still needs to be improved so that collection can run more efficiently. In the  disposition dimension, the dedication of the implementor actors to this policy is  also not optimal. In the dimension of bureaucratic structure, there is no written  SOP/regulation in the collection and distribution of SPPT. Researchers suggest  that Bapenda needs to increase commitment by strengthening the role of monitoring  and evaluation of the implementation of tax collection policies at the ward level.
date: 2025
type: Thesis
type: NonPeerReviewed
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identifier: https://eprints.untirta.ac.id/49825/1/Abdullah%20Gymnastiar_6661210041_Fulltext.pdf
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identifier: https://eprints.untirta.ac.id/49825/2/Abdullah%20Gymnastiar_6661210041_CP.pdf
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identifier: https://eprints.untirta.ac.id/49825/6/Abdullah%20Gymnastiar_6661210041_04.PDF
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identifier: https://eprints.untirta.ac.id/49825/7/Abdullah%20Gymnastiar_6661210041_05.PDF
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identifier: https://eprints.untirta.ac.id/49825/8/Abdullah%20Gymnastiar_6661210041_Ref.PDF
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identifier: https://eprints.untirta.ac.id/49825/9/Abdullah%20Gymnastiar_6661210041_Lamp.PDF
identifier:   Gymnastiar, Abdullah  (2025) IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SERANG.  S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.