Ramadani, Dita (2025) Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kota Dumai. Masters thesis, Universitas Islam Riau.

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Abstract

Rural and Urban Land and Building Taxes have become part of the regional government's authority in collection since the enactment of Law Number 28 of 2009, and the amount of revenue from these taxes is determined through an effective collection process. The target set for Land and Building Tax revenue in Dumai City continues to increase every year so that collection is expected to run effectively. Dumai City is one of the cities in Indonesia with quite rapid economic growth, this is inseparable from development in various sectors such as education, health, infrastructure, and other sectors, most of which are funded by regional revenues, especially from taxes. The purpose of this study was to determine the effectiveness of PBB-P2 collection in Dumai City. This research was conducted at the Dumai City Government Revenue Agency. The analysis method used was descriptive qualitative, with interview and documentation techniques. The results of the study showed that the level of effectiveness of PBB- P2 collection in Dumai City has increased. Looking at the results of the study from the theory of achieving the goal of increasing by exceeding the target to be achieved in 2023, then stabilized in the following year. Then from the results of the Adaptation, it can be seen that the taxpayer community can follow the program created by Dumai City so that PBB-P2 collection runs effectively. Finally, the integration of the Dumai City Regional Revenue Agency (Bapenda) with field officers can effectively collect PBB-P2, ensuring taxpayers pay their dues. In this study, the Dumai City Regional Revenue Agency (Bapenda) effectively collected PBB-P2 taxes in Dumai City.

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