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Misra
Universitas Islam Negeri Imam Bonjol Padang
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI DAERAH KHUSUS IBUKOTA JAKARTA: IMPLEMENTATION OF LAND AND BUILDING TAX COLLECTION POLICY FOR RURAL AND URBAN AREAS (PBB-P2) IN THE SPECIAL CAPITAL REGION OF JAKARTA Juliarini, Aniek; Karunia, Luki; Misra
e-Journal Ekonomi Bisnis dan Akuntansi Vol. 13 No. 1 (2026): e-JEBA Volume 13 Number 1 Year 2026
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/e-jeba.v13i1.60001

Abstract

This study analyzes the implementation of the PBB-P2 (Land and Building Tax for Rural and Urban Areas) collection policy under the Financial Relations Law between the Central and Regional Governments (HKPD Law) in DKI Jakarta in 2024. DKI Jakarta was selected due to the complexity of its tax objects and subjects, its significant revenue potential, and its role as a policy reference for other regions. The analysis covers the determination of NJOP, NJOPTKP, NJKP, PBB-P2 rates, and fiscal incentives, examined through communication aspects (transmission, clarity, and consistency) and policy substance (responsiveness to diverse target groups and expected behavioral changes). The study uses a concurrent embedded method with a primary qualitative approach supported by data triangulation and focus group discussion (FGD). The findings show that NJOP adjustments apply only to non-village objects; NJOPTKP is IDR 60 million; NJKP is 40% for residential and 60% for non-residential properties; and the PBB-P2 rate is 0.5%. Fiscal incentives—such as relief, reductions, discounts, installments, and penalty waivers—effectively ease taxpayers’ burdens while maintaining revenue. PBB-P2 revenue reached IDR 9.938 trillion, growing 10.31% from 2023, becoming the largest regional tax and contributing over 50% to local revenue (PAD). Communication is generally effective, though grassroots education and NIK matching (57%) need improvement. This study offers a best practice model for other local governments.
Co-Authors Abdul Muttalib Abdul Rahman Afif Putra Nazwan Afifah ‘ ‘Ulya Afifah ‘Ulya Afriani Afriani Ahsan Nadya Ajat Hidayat Akramul Insan Zaer Alamsah, Asniati Amanah , Teguh Reski Andera, Wahyu Anwar Talib Apriliani, Wilda Astrid, Ratri Aulia Rahmi Putri Azhar Azhar Aziz, Ahmad Azmiyah, Azmiyah Azrul, Azrul Butudoka, Eka Pratiwi K Butudoka, Eka Pratiwi K. Dikriati Kamalasari Duski Samad Duski Samad Elfa Maijuana Elfa Marijuana Eviza, Eviza Fadlhi, Wendy Muhammad Faradillah, Faradillah Farid, Andi Muhammad Fitria, Meza Hadeli Hadeli Hairullah Hari, Zulma Harmonedi Hasanah, Mauizatun Hasanah, Muizzatul Ilham Akbar Maulana Ilhamdan, Diki Intan Maharani Ira Kurnia Putri Irnawati Irnawati Juliana Batubara Juliarini, Aniek Jusniarti, Jusniarti Kartini Kartini Kristiani Kristiani Lailatul Mukaromah Lailatul Rahmi Rahmi Leski, Rina Lopi, Lopi Mardawila Adha Anjeli Maria, Rika Matoka, Natasya S. Mayuni, Windri Mesi Gusni Putri Miftahul Husnah Milya Sari Muhammad Anugerah Alam Waris Muhammad Habibirrahim Muhammad Hatta Nabilah Jihana Nana Sepriyanti Nana Sepriyanti Nashiruddin Nashiruddin Nashiruddin, Nashiruddin Nasution, Riskha Hanifa Nelwati, Sasmi Nola Ariesta Elvan Novita Juliana Sari Indah Nur Asmi Nur Manna Nurhapipah, Nurhapipah Nurhayati Selvi Nurhayati, Pipin nurinayah nurinayah Olivia Olivia Padila, Cisia Pohan, Abdul Hakim Putra, Elfi Putra, Ilham Jaya R Luki Karunia Rahima Zakiyah Rahma Hasanah Rahmat Ramadani, Gina Reina Aulia Revi REMISWAL REMISWAL Renjani, Rizky Swastika Rika Maria Riskha Hanifa Nasution Rusydi Rusydi Rusydi Rusydi Safni, Pela Sahraini Sahraini, Sahraini Salman Shiddiq Saputri, Sherli Dwi Andri Sasminelwati Setiawan Mandala Putra Sri Nur Hartiningsih Sukmawati, U. Sulia Sulastri Sulastri Suryadi Fajri Syafruddin Nurdin Syamsul Bahri Dg. Parani Timiyatun, Endar Tiya Yulika Putri Trapol, Fredi Tumanan, Indriartri Umar Syarifuddin Wahyullah Alannasir Widya Sari Wiji Fitri Yanti Wildano, Tio Wina Susanti Windri Mayuni Yafi, Salman Yanti Novita Yanti, Lisda Zaitun Zaitun Zulhiza Romi Zulma Hari Zulvia Trinova