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Syafitri, Siti Ishmah
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Humanities Social Sciences

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ANALISIS POTENSI PAJAK BUMI DAN BANGUNAN DI KOTA BEKASI PADA MASA PANDEMI TAHUN 2020 – 2022 Syafitri, Siti Ishmah; Irawati, Irawati
Jurnal Ilmu Administrasi Publik Vol. 5 No. 4: Juli 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v5i4.4919

Abstract

Land and Building Tax is the highest revenue- generating tax among others in Bekasi City during this pandemic period, as it is controlled and utilized by taxpayers in Bekasi City. Meanwhile, during the pandemic, there was a pensioner tax relief for Civil Servant Retirees and a tax reduction of 20% 50% for taxpayers, as per the extent of the relief. Therefore, during the pandemic, the target set by the Local Revenue Agency was only achieved up to 90%. The purpose of this research is to understand the potential of Land and Building Tax in Bekasi City during the pandemic period from 2020 to 2022, and to identify the efforts made to overcome obstacles in the process of collecting Land and Building Tax, as well as the supporting factors for the collection of Land and Building Tax in Bekasi City. This interview was conducted with 4 informants, namely the BAPENDA Regulator, an Academic, and Taxpayers. The data analysis method used in this research is descriptive, where data was collected through interviews, observations, and documentation methods. The results of this research outline the potential of Land and Building Tax in Bekasi City during the pandemic period from 2020 to 2022.
Co-Authors Irawati Irawati