Analisis Penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) melalui Pembayaran Elektronik (E-Payment) pada Kantor Bapenda Kota Medan Tahun 2023-2024

Abstract

Rural and Urban Land and Building Tax (PBB-P2) revenue through the electronic payment system (e-payment) at board of Medan City significant challenges, especially in the implementation of the electronic payment system (e- payment) and the instability of achieving the ideal target. In 2023, the realization of revenue is only 67,68% increasing to 77.16% in 2024. This shows that the e-payment system is effective. It has almost reached the ideal target of over 90%.

The purpose of this study is to determine the level of achievement of PBB- P2 revenue through the e-payment system, identify obstacles and weaknesses in its implementation, and strengthen the optimization strategy of the electronic payment system to increase the acceptance of PBB-P2.

The research method used was qualitative with a descriptive approach, and data was collected through observation, in-depth interviews, and documentation studies. The results show that the main obstacles to receiving PBB-P2 lies in low digital literacy, preference for physical evidence, limited access to technology, and inadequate socialization. Efforts such as providing discounts, physical relaxation, and providing incentives. However, it has not been able to increase trust and widespread use of the system. Therefore, direct education is needed in the development of applications that are more user-friendly, the issuance of printable digital transaction receipts, and automatic notifications to increase taxpayer trust and compliance. This finding is expected to be a strategic reference for the Medan City Bapenda in improving the policy of digitizing community-based tax services.