ANALYSIS OF THE COLLECTION AND REPORTING PROCEDURES FOR THE RURAL AND URBAN LAND AND BUILDING TAX TO INCREASE LOCALLY GENERATED REVENUE FOR MADIUN CITY

Nabila Saraswati

Abstract


This study analyzes the collection and reporting procedures for the Rural and Urban Land and Building Tax (PBB-P2) in Madiun City with the aim of increasing Locally-Generated Revenue (PAD), while also identifying the challenges faced by the Regional Revenue Agency (BAPENDA). The study is grounded in Tax Compliance Theory, the Theory of Planned Behavior, and public service theory. A descriptive qualitative method with a case study approach was employed, utilizing interviews, observations, and document analysis. The results indicate that the PBB-P2 collection and reporting mechanisms align with Standard Operating Procedures and are supported by digital payment systems such as QRIS, resulting in revenue realization exceeding targets for the 2023–2025 period. However, tax arrears continue to rise due to low taxpayer awareness and outdated tax object data. Optimizing PAD requires data updates, public outreach, and more effective collection strategies.

Keywords: PBB-P2 (Rural and Urban Land and Building Tax), Locally-Generated Revenue, taxpayer compliance, tax arrears, Madiun City.


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References


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