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KAPASITAS PENILAI DI BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN BOGOR: KESESUAIAN DENGAN PMK 85/2024 Hariawan, Suki; Candradewini, Candradewini; Kudus, Imanudin
JANE - Jurnal Administrasi Negara Vol 18, No 1 (2026): JANE (Jurnal Administrasi Negara)-Agustus 2026
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jane.v18i1.71062

Abstract

Implementasi PMK Nomor 85 Tahun 2024 menuntut pemerintah daerah memiliki sumber daya manusia yang kompeten dalam melaksanakan penilaian Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2). Penelitian ini bertujuan menganalisis pembangunan kapasitas SDM pelaksana penilaian PBB P2 di Bappenda Kabupaten Bogor menggunakan kerangka Capacity Building Grindle yang meliputi Human Resource Development, Organizational Strengthening, dan Institutional Reform. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldana. Hasil penelitian menunjukkan bahwa kapasitas SDM masih menghadapi kesenjangan pada ketiga dimensi tersebut. Pada dimensi Human Resource Development, kompetensi teknis belum merata akibat keterbatasan pelatihan, sertifikasi, dan pemahaman terhadap PMK 85/2024. Pada dimensi Organizational Strengthening, sistem orientasi, mentoring, dan pengembangan kompetensi belum terstruktur. Sementara itu, pada dimensi Institutional Reform, perubahan regulasi belum sepenuhnya diikuti oleh kesiapan kelembgaan dan penataan jabatan fungsional. Penelitian ini menunjukkan bahwa pembangunan kapasitas SDM penilai PBB P2 memerlukan penguatan kompetensi individu, sitem organisasi, dan reformasi kelembagaan secara terpadu untuk mendukung implementasi PMK 85/2024 secara efektif. The implementation of Minister of Finance Regulation Number 85 of 2024 requires local government to have competent human resources capable of conducting Land and Building Tax for Rural and Urban Areas (PBB P2) property assessments. This study aims to analyze the capacity building of personnel responsible for PBB P2 property assessment at the Regional Revenue Agency (Bappenda) of Bogor Regency using Grindle’s Capacity Building framework, which comprises Human Resource Development, Organizational Strengthening, and Institutional Reform. A qualitative case study approach wa employed. Data were collected through in-depth interviews, observation, and document analysis and analyzed using the inetractive model of Miles, Huberman, and Saldana. The findings reveal capacity gaps across all three dimensions. Human Resource Development is constrained by uneven technical training, profesional certification, and underrstanding of PMK 85/2024. Organizational Strengthening remains limited by the absence of structured orientation, mentoring, and competnsy development systems. Institutional Reform is challenged by the gap between regulatory changes and organizational readiness, particularly regarding functional position arrangements and institutional capacity. The study concludes that strenthening individual competencies, organizational systems, and institutional reforms is essential to support the effective implementation of PMK 85/2024
Co-Authors Ade Irma Hentriwati Adinda Olivia Adventus Managam Simbolon Ahmad Buchari Alamsyah, Rachmat Alfian Deby Artha Alfian Deby Artha Almira Devita Putri AM, Entang Andy Andreas Corsini Mosa Leke Angelia Tio Tobing Anis Nur Anisa Aprina, Meutia Alyaa Arfia Nurul Hikmah Aruan, Debora Claresta Arifelly Lasmaniar Asep Sumaryana Aulia, Syifa Dwi Awang Setiawan Ayu Salsabila Malinda Ayu Salsabila Malinda Bara'a, Lubis Raka Bocut Amarina Malahayati Budiman Rusli Budiman Rusli Budiman Rusli Budiman Rusli Budiman Rusli Budiman Rusli Budiman Rusli Candra Sopiana Chisan, Arrasya Ardelia Darto Miradhia Dary Amalia Fathin Daud Zikri Dedi Sukarno Dhea Yulianingsih Dian Rosa Sunaryo Dindin Hikmat Wahidin Elmi Wahyuni Elmi Wahyuni Entang Adhi Muhtar Entang Adhi Muhtar Entang Adhy Muhtar Entang AM Fajar Ramadhan, Fajar Grace Monica Hariawan, Suki Hendi Hendi Heru Nurasa Heru Nurasa Heru Nurasa Herwan Abdul Muhyi Hery Herawan Ida Widianingsih Indriyani, Iin Ira Irawati Irawati, Ira Iva Khopifatu S Jasmine Tiara Putri Herman Kalsum, Wa Ode Umi Karina Widya Aristy Kudus, Imanudin Lesmana Rian Andhika Lesmana Rian Andhika Lusiana, Monica M Widaningsih Marbun, Chintya Ruth Aprilya Margo Punomo Marissa Julia Zahra Marissa Marissa Mas Dadang Enjat Munajat Mas Dadang Enjat Munanjat Mas Halimah Mohammad Benny Alexandri Muhammad Luthfi Muharam, Riki Satia Muhtar, Entang Adhy Myrna, Ryta Nazhira, Aura Zharfa Neneng Weti Isnawaty Neneng Zakiah Nina Karlina Nina Karlina Nina Karlina Nina Karlina Nunung Runiawati, Nunung Nurul Pratiwi Nurul Rahmah Poni Sukaesih Kurniati Putri, Almira Devita Putri, Mutiara Cahyaning Permadhani Putri, Shalfa Nabila R. Ira Irawati R. Ratna Meisa Dai, R. Ratna Meisa Rachmat Alamsyah Rahman, Maharani Ratna Meisa Dai Regina Regina Renanda, Saeful Hidayat Ria Arifianti Ria Sari Putri Rifayani, Helena Pelly Riki Satia Muharam Riki Satia Muharam Riki Satia Muharam Riki Satia Muharam Risa Rismawati Rita Myrna Riyan Hafrienda Rizki, Ghina Meilani Rochmat Bahtiar Rusdiana, Neng Nurul Asri Rusli Baijuri Sabilli, Husni Ibnu Saifu, Amirun Bonti Satia Muharam, Riki Setiawan, Desy Srinuryani Shintawati, Malikah Salmia Simbolon, Adventus Managam Sinta Ningrum Sinta Ningrum Siti Noviyanti Slamet Usman Ismanto Sukmadewi, Rani Tandayu, Fais Viraniar Tania Meylina Sitinjak Trivianti Lestari Vivi Oktarina Wahidah, Idah Wardhani, Asyiffa Kusumah Wicaksono, Cahyo Adjie Yan Maulana Abdillah Yati Kurniati