Alfitri, Hidayat (2025) Strategi Peningkatan Pajak Bumi dan Bangunan (PBB) di Kota Pekanbaru melalui Penilaian Individual. Masters thesis, Universitas Islam Riau.

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Abstract

This study aims to analyze the strategy to increase Land and Building Tax (PBB) in Pekanbaru City through an individual assessment approach and identify inhibiting factors in its implementation. Individual assessment, as a new method for determining the value of taxable objects, is considered fairer and more accurate than the previous mass system. The research method used was a qualitative approach, with data collection techniques through in-depth interviews, direct observation, and documentation with relevant parties, such as the Head of Bapenda (Regional Revenue Agency), structural officials in the tax sector, the Revenue Technical Implementation Unit (UPT), and the public as taxpayers. The results indicate that the strategy to increase PBB through individual assessment consists of four main components: organizational strategy, program strategy, supporting strategy, and institutional strategy. Although this strategy has significant potential to increase regional revenue, its implementation still faces several obstacles, such as limited competent human resources, inadequate technological infrastructure, poor public outreach, and resistance from taxpayers. To address these obstacles, it is recommended that the Pekanbaru City Regional Revenue Agency (Bapenda) strengthen human resource capacity through ongoing technical training, improve digital-based information technology (IT) facilities, expand public education and communication programs, and strengthen regulations and cross-sectoral collaboration in the implementation of individual assessments. This is expected to optimally and equitably increase PBB (land and building tax) revenue in Pekanbaru City.

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