Efektivitas Pencapaian Target Pajak Penerangan Jalan di Badan Pendapatan Daerah Kota Medan

Abstract

The Street Lighting Tax is one of the primary sources of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD) that plays a vital role in financing regional development and supporting public service delivery. This study aims to assess the effectiveness of achieving the revenue target of Street Lighting Tax (Pajak Penerangan Jalan or PPJ) at the Regional Revenue Agency (Badan Pendapatan Daerah or Bapenda) of Medan City during the period of 2021 to 2024. The Street Lighting Tax is one of the primary sources of Local Own-Source Revenue (Pendapatan Asli Daerah or PAD) that plays a vital role in financing regional development and supporting public service delivery This research employs a descriptive qualitative method using a documentation study approach, through the collection and analysis of data related to the realization and target of PPJ revenue. The analysis is conducted by calculating the effectiveness ratio and identifying various internal and external factors that influence tax revenue performance. The findings indicate that the achievement of PPJ targets in Bapenda Medan City during the study period falls into the moderately effective category. Although the annual targets were generally met, fluctuations in performance were observed, influenced by several factors such as taxpayer compliance, the effectiveness of monitoring, and overall economic conditions. Therefore, it is necessary to optimize tax collection strategies and leverage information technology to improve the efficiency of tax administration in the future.