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All Journal Al-Kharaj: Journal of Islamic Economic and Business
Vega Megiantary
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Economics, Econometrics & Finance

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Capacity of the Regional Revenue Agency of Bekasi District in Increasing Regional Original Revenue (PAD) Through Rural and Urban Land and Building Tax (PBB-P2) Vega Megiantary; Heru Nurasa; Sawitri Budi Utami
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7289

Abstract

This study aims to analyze the capacity of the Bekasi Regency Regional Revenue Agency (Bapenda) in optimizing the management of Rural and Urban Land and Building Tax (PBB-P2) in order to increase Regional Original Income (PAD). In the context of regional government, the effectiveness and efficiency of regional tax management are influenced by various organizational factors. This study uses a qualitative approach to explore various dimensions of organizational capacity, such as strategic leadership, program and process management, and cooperation networks. The data used in this study came from in-depth interviews and field observations combined with secondary data from media documentation and previous research. The results of the study indicate that aspects of strategic leadership, program and process management, and cooperation networks play an important role in the effectiveness of PBB-P2 management. In the strategic leadership dimension, policy continuity and leadership stability contribute to the achievement of long-term strategic goals. In the aspect of program and process management, data-based planning and realistic targets are needed to improve the efficiency of program implementation. In addition, strengthening cooperation networks with various stakeholders can support the optimization of regional tax management.
Effectiveness of The Regional Revenue Agency Organization of Bekasi District in Optimizing Rural and Urban Land and Building Tax (PBB-P2) to Increase PAD Vega Megiantary; Heru Nurasa; Sawitri Budi Utami
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 2 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i2.7290

Abstract

This study analyzes the effectiveness of the Bekasi Regency Regional Revenue Agency (Bapenda) organization in optimizing Rural and Urban Land and Building Tax (PBB-P2) to increase Regional Original Income (PAD). Organizational effectiveness is measured through five main aspects, namely production, efficiency, satisfaction, adaptation, and organizational development. The research method used is a qualitative approach with in-depth interviews with stakeholders, including structural officials at Bapenda, field officers, and PBB-P2 taxpayers. The results of the study indicate that production effectiveness depends on strategic planning, tax data accuracy, and increased taxpayer compliance. Efficiency in tax collection can be improved through digitalization of the administration system and optimization of human resources. Taxpayer satisfaction is influenced by the quality of service, transparency of information, and ease of access to tax services. The organization's ability to adapt to changes in policy, technology, and socio-economic conditions is an important factor in maintaining the stability of tax revenues. In addition, organizational development through innovation, employee training, and collaboration with various stakeholders is a strategic step in increasing the effectiveness of PBB-P2 collection. Therefore, increasing the effectiveness of the Bekasi Regency Bapenda organization needs to be continuously carried out through strengthening governance, more optimal use of technology, and improving the quality of services to the community to support sustainable increases in PAD.
Co-Authors Heru Nurasa Sawitri Budi Utami