KAPASITAS PENILAI DI BADAN PENGELOLAAN PENDAPATAN DAERAH KABUPATEN BOGOR: KESESUAIAN DENGAN PMK 85/2024 - Hariawan, Suki; Candradewini, Candradewini; Kudus, Imanudin (Universitas Padjadjaran, 2026)
Implementasi PMK Nomor 85 Tahun 2024 menuntut pemerintah daerah memiliki sumber daya manusia yang kompeten dalam melaksanakan penilaian Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2). Penelitian ini bertujuan menganalisis pembangunan kapasitas SDM pelaksana penilaian PBB P2 di Bappenda Kabupaten Bogor menggunakan kerangka Capacity Building Grindle yang meliputi Human Resource Development, Organizational Strengthening, dan Institutional Reform. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus, data diperoleh melalui wawancara, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldana. Hasil penelitian menunjukkan bahwa kapasitas SDM masih menghadapi kesenjangan pada ketiga dimensi tersebut. Pada dimensi Human Resource Development, kompetensi teknis belum merata akibat keterbatasan pelatihan, sertifikasi, dan pemahaman terhadap PMK 85/2024. Pada dimensi Organizational Strengthening, sistem orientasi, mentoring, dan pengembangan kompetensi belum terstruktur. Sementara itu, pada dimensi Institutional Reform, perubahan regulasi belum sepenuhnya diikuti oleh kesiapan kelembgaan dan penataan jabatan fungsional. Penelitian ini menunjukkan bahwa pembangunan kapasitas SDM penilai PBB P2 memerlukan penguatan kompetensi individu, sitem organisasi, dan reformasi kelembagaan secara terpadu untuk mendukung implementasi PMK 85/2024 secara efektif. The implementation of Minister of Finance Regulation Number 85 of 2024 requires local government to have competent human resources capable of conducting Land and Building Tax for Rural and Urban Areas (PBB P2) property assessments. This study aims to analyze the capacity building of personnel responsible for PBB P2 property assessment at the Regional Revenue Agency (Bappenda) of Bogor Regency using Grindle’s Capacity Building framework, which comprises Human Resource Development, Organizational Strengthening, and Institutional Reform. A qualitative case study approach wa employed. Data were collected through in-depth interviews, observation, and document analysis and analyzed using the inetractive model of Miles, Huberman, and Saldana. The findings reveal capacity gaps across all three dimensions. Human Resource Development is constrained by uneven technical training, profesional certification, and underrstanding of PMK 85/2024. Organizational Strengthening remains limited by the absence of structured orientation, mentoring, and competnsy development systems. Institutional Reform is challenged by the gap between regulatory changes and organizational readiness, particularly regarding functional position arrangements and institutional capacity. The study concludes that strenthening individual competencies, organizational systems, and institutional reforms is essential to support the effective implementation of PMK 85/2024