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All Journal Ilmu Administrasi Publik Jurnal Ad'ministrare: Jurnal Pemikiran Ilmiah dan Pendidikan Administrasi Perkantoran JURNAL PENDIDIKAN TAMBUSAI JAKP (Jurnal Administrasi dan Kebijakan Publik) Jurnal Pengabdian Dharma Laksana Gema Kampus IISIP YAPIS Biak MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Journal of Innovative and Creativity Journal Governance and Politics (JGP)
Amiruddin Amiruddin
IISIP YAPIS Biak
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Efektivitas Kenaikan Tarif Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kabupaten Biak Numfor Djunaedi Djunaedi; Amiruddin Amiruddin; Marlyn Leonita Sroyer
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3911

Abstract

This study aims to analyze the effectiveness of the policy to increase Land and Building Tax (PBB) rates at the Regional Revenue Agency of Biak Numfor District and to identify the factors that influence it. The policy to increase PBB rates is implemented based on Government Regulation Number 35 of 2023, with the hope of increasing Local Own Revenue (PAD). However, its implementation in the field has not shown optimal results. This research uses a descriptive qualitative approach, with data collection through in-depth interviews, observations, and documentation studies.The results of the study indicate that the effectiveness of the policy to increase PBB rates is still low. Tax revenue achievements have not met the targets set by the local government. Several factors influencing the effectiveness of this policy include the low taxpayer compliance, weak tax administration system, lack of socialization and education for the public, and the perception of unfairness in tariff determination. This finding is reinforced by interviews with officials from Bapenda, which revealed implementation challenges from both technical and social perspectives. This study uses the theory of Devi & Mangoting (2020) as an analytical framework, emphasizing that tax effectiveness is influenced by the administration system, compliance, and public understanding. The results of this study imply that the success of fiscal policies is not solely determined by regulations, but is also significantly affected by social and institutional aspects. Recommendations include enhancing the digitalization of the tax system, expanding education, and adjusting tariffs based on the economic conditions of the community.
Co-Authors Baab, Marice Dadang, A Masse Dahyar Daraba Delly Mustafa Djamil Hasim Djamil Hasyim Djunaedi Djunaedi Djunaedi Djunaedi Hamjah Bonso Hermanu Iriawan Infaindan, Herlina Iriawan, Hermanu Islam, Fajrul Karubaba, Yan Sartheis Markus Firdinan Semuel Marlyn Leonita Sroyer Maswati, Rani Moh Sudi Morin, Lazarus Rijal Rijal Rumaropen, Roberth Rumpaidus, Royi Ronald Rusdiyansyah, Rudiyansyah Safitri, Fanika Solly Aryza sri handayani Utami, Ayu Kurnia Yarangga, Yuliana Yunita Kmur