ANALYSIS FACTORS CONTRIBUTING ACCUMULATION PBB-P2 RECEIVABLES AT THE MADIUN CITY REVENUE AGENCY PERIOD 2021-2025

Ikko Bayu Setyawan, Anny Widiasmara, Aliffianti Safiria Ayu Ditta

Abstract


PBB-P2 receivables at BAPENDA of Madiun City have continuously accumulated during 2021-2025, with outstanding balances of IDR 9-10.8 billion, dominated by arrears older than two years. This study aims to identify the internal and external factors causing this accumulation, employing Fritz Heider's Attribution Theory as the grand theory. A descriptive qualitative case study approach was applied, with data collected through in-depth interviews, observation, and documentation, analyzed using the Miles and Huberman interactive model. Findings reveal that internal factors include low taxpayer awareness, perceptions of tax as a burden, unstable economic conditions, and habitual payment delays pending tax amnesty programs. External factors include outdated tax object and subject data, a target-oriented collection system, infrequent monitoring, administrative sanctions lacking deterrent effect, and limited human resources. The study concludes that PBB-P2 receivable accumulation stems from the interaction between taxpayer-related factors and weaknesses in local tax administration, necessitating data updates, strengthened collection mechanisms, and continuous public socialization.

Keywords: tax receivables, PBB-P2, internal factors, external factors, local own source revenue


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