POLICY PERSPECTIVES ON THE MANAGEMENT OF RURAL AND URBAN LAND AND BUILDING TAX
DOI:
10.5281/zenodo.22700017Published:
2026-09-11Downloads
Abstract
This study aims to identify the policies underlying PBB-P2 management, explain their implementation, and explain the success of the policy in Jombang Regency. The study was conducted at the Regional Revenue Agency (Bapenda) using a qualitative case-study approach. Seven informants represented the Head of Bapenda, the revenue division, tax and retribution section, subdistrict UPTD PBB, village government, and two community members. Primary and secondary data were collected through observation, interviews, and documentation. The findings show that PBB-P2 management is supported by a clear legal basis from national regulations to local operational rules. From the government perspective, Bapenda has implemented tax administration through structured stages of data collection, assessment, determination, collection, and billing as part of the strategy to strengthen local revenue. From the public perspective, policy effectiveness depends not only on regulation and government administration but also on taxpayer understanding, perceived fairness, economic conditions, and policy socialization. The success of PBB-P2 management is therefore planned by considering tax-object potential, NJOP updates, previous-year performance, and the socioeconomic condition of the community.
Keywords:
PBB-P2 management policy perspective public perspective target of PBB revenueReferences
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