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All Journal Jurnal Pajak Vokasi (JUPASI) Jurnal Ilmu Administrasi Publik
Adin Dahuri
Institut Ilmu Sosial dan Manajemen Stiami
Humanities Social Sciences

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Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) di Kecamatan Kemayoran Jakarta Pusat Adin Dahuri; Dwikora Harjo; Yani Yani; Fredetrica Linia Ariella
Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jupasi.v4i1.2628

Abstract

: in the last 4 (four) years PBB revenue has always failed to meet the predetermined PBB target of reaching 100%. This shows that there are still some taxpayers who do not make their PBB payments due to a lack of awareness from the community. Methods : This research uses descriptive qualitative methods. Collecting data from this research is by observation, interviews and documentation. The location: of this research is Kemayoran District, DKI Jakarta. The result : of the research shows that PBB collection has not reached the target in the last 4 years. Obstacles faced are still many taxpayers who delay paying PBB due to cost constraints and there are still many who do not understand the benefits of paying PBB. The author can conclude that PBB revenue has great potential to be developed by the provincial government in increasing the regional tax revenue of DKI Jakarta Province
Analisis Efektivitas Penerimaan Retribusi Jasa Umum Atas Pelayanan Persampahan/Kebersihan Di Suku Dinas Lingkungan Hidup Kota Administrasi Jakarta Selatan Tahun 2022 - 2024 Quinn Winara; Adin Dahuri
Jurnal Ilmu Administrasi Publik Vol. 6 No. 2: Maret 2026
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/e4qg7028

Abstract

This study aims to analyze the effectiveness of general service fee collection for waste management/cleaning services at the Environmental Affairs Sub-Department of South Jakarta Administrative City for the years 2022–2024. Waste Management/Cleaning Service Fees play a crucial part in environmental management for the quality of the environment and public health. This study used a descriptive qualitative method, with data collection through interviews, observations, and documentation. The research findings are based on the Regional Regulation (PERDA) of the Special Capital Region of Jakarta Province No. 1 of 2006 on Regional Fees, which was later revised into No. 3 of 2012 on Regional Fees, further improved with PERDA No. 1 of 2015, and currently uses PERDA No. 1 of 2024 on Regional Taxes and Fees. Fee collection is generally very effective. Revenue realization exceeded targets in 2022 and 2023 and is expected to be effective in 2024. The challenges included a lack of public understanding regarding tariff changes, low levels of compliance, and limited availability of payment facilities. Meanwhile, efforts undertaken included enhancing the digitalization of payment systems, continuous public outreach, and collaboration with various stakeholders. Keywords Effectiveness, Fee Collection, General Service Fees, Waste Management/Cleaning Service Fees, Environmental Affairs Sub-Department of the South Jakarta Administrative City.
Co-Authors Dwikora Harjo Fredetrica Linia Ariella Quinn Winara Yani Yani