Efektivitas Sistem Penerimaan Pajak Bumi dan Bangunan dalam Mengoptimalkan Pendapatan Asli Daerah (PAd) di Kabupaten Serdang Bedagai

Abstract

The Financial Capacity of Regions, Particularly Local Own-Source Revenue (PAD), as a Key Challenge in Development and Public Services. Local taxes and levies, such as Land and Building Tax (PBB), are key components of PAD. However, PAD realization in Serdang Bedagai Regency remains fluctuating, with PBB contributions dominated by toll road taxes. This inconsistency in PBB realization stems from late tax payments, an insufficient number of tax officers relative to the region's vast area, and a non-integrated manual system. This study aims to analyze the effectiveness of the Land and Building Tax (PBB) collection system as a primary component of PAD in Serdang Bedagai Regency. Using a qualitative descriptive method, data was collected through observation, document studies, and in-depth interviews with purposively selected informants, including Bapenda (Regional Revenue Agency) staff, taxpayers, and related stakeholders. The findings indicate that PBB contributes 30-40% of PAD, with an average annual revenue growth of 12% post-pandemic. This increase is driven by updates to taxpayer data, digital payment systems, adjustments to the Tax Object Sales Value (NJOP), and inter-institutional collaboration. Digital transformation, such as online payment applications and Geographic Information System (GIS) integration, has improved PBB collection efficiency and accuracy. However, challenges persist, including uneven taxpayer awareness, limited technological access in remote areas, and dynamic property data changes. Employee motivation factors have contributed to a 20% productivity increase and 98% employee attendance. Taxpayer compliance is influenced by digital payment convenience, incentives, and transparency in tax fund allocation, though public resistance remains. The study recommends strengthening the tax database, improving human resource capacity, expanding digital infrastructure, and adopting inclusive approaches for remote communities to ensure PBB becomes a stable and equitable PAD source. Policy implications emphasize balancing digital transformation with a human-centric approach to create an effective, fair, and sustainable regional tax system