Indonesia ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP CAPAIAN TARGET PENERIMAAN TAHUN 2025 PADA UPPPD KECAMATAN JATINEGARA

Abstract

This study aims to analyze the effectiveness of Rural and Urban Land and Building Tax (PBB-P2) revenue in achieving the 2025 revenue target at the Regional Tax Collection Service Unit (UPPPD) of Jatinegara District. The study employed a descriptive quantitative approach using data on the target and realization of PBB-P2 revenue in 2025 across eight urban villages within Jatinegara District. Data were collected through documentation, observation, and interviews. The effectiveness level was calculated by comparing the realized revenue with the predetermined target. The results show that the PBB-P2 revenue target was IDR 95,418,000,000, while the realized revenue reached IDR 87,919,091,442, representing 92.14% of the target and classified as effective. However, differences in revenue achievement were found among the urban villages. Kampung Melayu and Bali Mester exceeded their respective targets, while Cipinang Muara and Cipinang Besar Utara recorded relatively lower achievement levels. Based on the interview results, these differences were associated with taxpayer compliance, tax collection and monitoring activities, economic conditions, and the updating of tax administration data.

Keywords: effectiveness, PBB-P2, tax revenue, revenue target, UPPPD Jatinegara