Prosedur Penagihan Pajak Bumi dan Bangunan dalam Upaya Peningkatan Pendapatan Asli Daerah pada Badan Pendapatan Daerah Kota Medan

Abstract

Land and Building Tax (PBB) revenue in Medan City from 2019 to 2023 fluctuates every year, one of the factors that cause this is the procedures used. The purpose of this study is to explore how the PBB collection process can increase Local Original Revenue (PAD) at the Medan City Regional Revenue Agency. This research uses a qualitative approach by conducting observation, and documentation as data collection methods. The results showed that the PBB collection procedure based on the stages of registration, assessment, determination, and payment is in accordance with the Standard Operating Procedure (SOP) that has been established. However, in terms of data collection, billing, and recording, the process is not fully in accordance with the existing SOP. This is evident from the assessment and realisation that have not reached the predetermined target each year, where the obstacles are the ownership of tax objects and the lack of public participation in paying taxes. Although there are obstacles in its implementation, this study concludes that the PBB collection procedure has been implemented to increase PAD.