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All Journal Equilibrium: Jurnal Pendidikan Public Inspiration : Jurnal Administrasi Publik Jurnal Pendidikan dan Konseling Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Nasional (JPN) Indonesia Formosa Journal of Science and Technology (FJST) Jurnal Pengabdian Masyarakat Bestari (JPMB) Formosa Journal of Applied Sciences (FJAS) Asian Journal of Applied Business and Management (AJABM) Innovative: Journal Of Social Science Research MULTIPLE: Journal of Global and Multidisciplinary Journal of Innovative and Creativity Jurnal Pengabdian Nasional (JPN) Indonesia Jurnal Administrasi Manajemen Sumber Daya Manusia dan Ilmu Sosial (JAEIS) Jurnal Pengabdian kepada MASyarakat (J-PMAS)
Tety Thalib
Program Studi Administrasi Publik, Universitas Bina Taruna Gorontalo
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Evaluasi Pemungutan Pajak Bumi Dan Bangunan (PBB) Di Desa Pusungi Kec. Ampana Tete, Kab. Tojo Una-una N. Novrianti; Tety Thalib; Misbahudin Djaba
Public Inspiration : Jurnal Administrasi Publik Vol. 10 No. 1 (2025)
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/pi.10.1.2025.27-42

Abstract

This study aims to evaluate the implementation of Land and Building Tax (PBB) collection in Pusungi Village, Ampana Tete Sub-district, Tojo Una-Una Regency. The evaluation focuses on using the CIPP model (Context, Input, Process), developed by Stufflebeam. The research employs a descriptive method with a qualitative approach. Data were collected through observation, interviews, and documentation. The findings indicate that in the context aspect, there are still discrepancies between tax object data and the Tax Due Notification Letter (SPPT), as well as delays in reporting and land ownership by individuals who are not yet Indonesian citizens (WNI). In the input aspect, the billing process still relies on manual forms and lacks support from a digital system, along with limited operational facilities for village tax officers. Meanwhile, in the process aspect, there are challenges in socialization, data collection, and taxpayer compliance, particularly regarding inherited land or land that has changed hands without administrative updates. Although the payment realization rate reached 72.6%, there is still untapped revenue potential. Overall, the implementation of PBB collection in Pusungi Village is deemed suboptimal. This evaluation suggests the need for improvements in the data collection system, enhancement of billing facilities, and stronger synergy between the village government and related institutions. With accurate data updates and the use of an integrated information system, it is hoped that future PBB collection can be conducted efficiently, transparently, and support sustainable village development.
Co-Authors Abd Rahman Radjak Agus Pariono Dewy Fadlun Alhasni Ellys Rachma Ellys Rachman Ellys Racman Erince Murib Ervin Abd. Rahman Fadel Ramadhan Ishak Fadly Binolombangan Fidya Hardiyanti Latala Gobel, Lisda Van Halit Inggolalo I Kadek Satria Arsana Irma Dumbela Iswan Sabidullah Jamaluddin Arifin Jusrin Kadir Katili, Andi Yusuf Kurniadi K. Hasan Lutfia Bakari Mahmud Koengo Maryam Dingo Maryam Husain Masrifa Wengkeng Maysara Igirisa Meilinda Mustapa Meita Maliki Misbahudin Djaba Misbahudin Djaba Moh. Alfareza S. Sipatan Moh. Ispandar deluma Mohamad Vito Rauf Mohammad Rizki Ismail N. Novrianti Non Endey Nurain Adam Nuriyanti S Nani Olgha S. Nusu Renaldy S. Kamaru Rio Fandries Monoarfa Rukiah Nggilu Sabriana Octaviana Gintulangi Salma Hulinggi Sarni Sarni Sela Setiawati Kasim Sindy Usman Sintya Nelwan Sofyan Alhadar Sofyan Alhadar Sri Dinda Ladja Usan Bagou Usan Usan Wahyuningsih Atid Windia Arif Yahya Antu Yoan Chrisfinarti Gobel Yusuf Kasim