PERSEPSI LURAH MENGENAI FAKTOR-FAKTOR YANG MEMENGARUHI KINERJA KELURAHAN DALAM PEMUNGUTAN PBB P2 - Jaka Wiramanggala; M Firdaus; Hendro Sasongko (School of Business, Bogor Agricultural University (SB-IPB), 2017)
The objective of the research is to analyze the distribution of P2 property tax receipts in Bogor, define the factors that influence the performance of the district in relation with the P2 property tax receipts and formulate the strategy in increasing the P2 property tax receipts. The method used to analysis the data is validity test, descriptive statistic analysis, logistic regression and Importance Performance Analysis (IPA). The analysis is to observe the suitable strategy to be used to increase the district performance in P2 property tax receipts. The entire data processing level in this research is using SPSS 17software. The result shows that the distribution of P2 property tax receipts in Bogor is fairly balanced and proportional; other factors like the age, gender, education level of the District head (Lurah), the public awareness and the socialization of PBB have a positive impact in the achievement of PBB receipts. The strategic formulation to increase both the performance of the district and the property tax receipts have to consider these variables; the corresponding between PBB and the land area and building, government direct counseling on PBB, the government’s regulation clarity on PBB, the public keep the PBB receipt proof, the balance between realization and proportional target and the target is assigned suitable to the zone/area/ZNT. Keywords: kelurahan (district) performance, PBB P2 receipts, logistic regression analysis, IPA AbstrakPenelitian ini bertujuan menganalisis sebaran penerimaan PBB P2 Kota Bogor, menganalisis faktor yang memengaruhi kinerja kelurahan dalam pemungutan PBB P2 dan merumuskan strategi untuk meningkatkan penerimaan PBB P2. Metode analisis data menggunakan uji validitas, analisis statistik deskriptif, regresi logistic dan Importance Performance Analysis (IPA). Analisis ini digunakan untuk mengetahui strategi apa saja yang dapat digunakan untuk meningkatkan kinerja kelurahan dalam hal penerimaan PBB P2 di Kota Bogor. Semua tahap pengolahan data penelitian ini menggunakan alat perangakat lunak SPSS 17. Hasil penelitian menunjukkan bahwa sebaran penerimaan PBB P2 Kota Bogor cukup seimbang dan proporsional, faktor-faktor seperti usia lurah, jenis kelamin lurah, tingkat pendidikan lurah, kesadaran masyarakat dan sosialisasi PBB berpengaruh positif terhadap pencapaian target PBB P2 kelurahan. Perumusan strategi untuk meningkatkan kinerja kelurahan dalam hal peningkatan penerimaan PBB P2 harus memperhatikan variabel-variabel berikut yakni kesesuaian antara PBB dan luas tanah dan bangunan, penyuluhan pemerintah tentang PBB ke masyarakat secara langsung, kejelasan peraturan pemerintah mengenai PBB, masyarakat menyimpan bukti pembayaran PBB, keseimbangan antara realisasi dan target secara proporsional, dan target ditetapkan sesuai wilayah/area/ZNT.Kata kunci: kinerja kelurahan, penerimaan PBB P2, analisis regresi logistik, IPA