JRSSEM 2022, Vol. 02, No. 2, 174 – 187
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
STRATEGY FOR INCREASING RURAL AND URBAN LAND
AND BUILDING TAX REVENUE (PBB-P2) AT THE
REGIONAL REVENUE AGENCY OF WEST KUTAI REGENCY
Ria Pitriana
1*
Yonathan Palinggi
2
Musmuliadi
3
1,2,3
Kutai Kartanegara University, Indonesia
e-mail: [email protected]
1
, [email protected]
2
,
musmuliadi2504[email protected]
3
*Correspondence: [email protected]
1*
Submitted: 27 August 2022, Revised: 02 September 2022, Accepted: 23 September 2022
Abstract. Local governments are expected to increase PAD to reduce dependence on financing
from the center, so as to increase regional autonomy and discretion (local discretion). This study
aims to determine the strategy for increasing revenue from the Land and Building Tax in Rural and
Urban (PBB-P2) in West Kutai Regency, the factors that hinder the achievement of the strategy for
increasing PBB-P2 revenues and the factors that can support the achievement of the strategy for
increasing PBB-P2 revenues. at the Regional Revenue Service (Bapenda) of West Kutai Regency.
This type of research is descriptive qualitative research. The type of data used in this study is
primary data obtained from interviews with research informants and secondary data in the form of
reports and official documents. The research instrument is the researcher himself who in its
implementation uses tools in the form of interview guidelines and observation guidelines. The data
collection technique used is in the form of interviews, observation and documentation, while the
data analysis technique used is in the form of descriptive analysis, namely by interpreting the data,
facts, and information obtained. The results showed that the strategy adopted by the Bapenda of
West Kutai Regency in increasing PBB-P2 revenues included forming a tax collection officer in the
sub-district, socializing SPPT to the community through banners, especially when it was nearing
maturity, issuing a Tax Billing Letter (STP) and conducting doorsteps. door to door as well as holding
PBB payment week. Factors that hinder the achievement of the strategy to increase PBB-P2 revenue
in West Kutai Regency are, among others, due to technological factors, limited facilities and
infrastructure, inadequate human resources, and budget constraints, while factors that can support
include the commitment of resources. human resources, supportive political and social conditions
and a sufficient number of employees.
Keywords: Strategy, Increasing Rural, Urban Land, PBB-P2
Ria Pitriana
1*
, Yonathan Palinggi
2
, Musmuliadi
3
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INTRODUCTION
Based on Law no. 33 of 2004, it is
stated that one of the sources of regional
income is balancing funds (Wulandari et al.,
2022). As previously explained, balancing
funds are funds sourced from the State
Revenue and Expenditure Budget (APBN)
(Hutagalung & Muda, 2022) which are
allocated to regions to finance regional
needs in the context of implementing
decentralization (Bustani et al., 2022).
Furthermore, balancing funds are regulated
in PP No. 104 of 2000 concerning balancing
funds (Su & Lin, 2022), these balancing
funds are sourced from (1) Tax Revenue
Sharing and SDA Revenue (Adhayanto et
al., 2022), (2) General Allocation Funds
(DAU), (3) Special Allocation Funds (DAK).
(a) Individual Tax (PPh), (b) Rural and Urban
Land and Building Tax (PBB), and (c) Land
and Building Rights Acquisition Fee
(BPHTB) (Maryono et al., 2022).
Of the various types of balancing
funds according to Government Regulation
No. 104 of 2010 (Che et al., 2022), one of
the largest balancing funds for the regions
is the Rural and Urban Land and Building
Tax (PBB) (Azizah et al., 2022) because state
revenues from the Rural and Urban Land
and Building Tax are divided in a 10% (ten)
balance. percent) for the central
government (Ang, 2022) and 90% (ninety
percent) for the regions. This encourages
regions to seek to increase PBB revenue as
a way to increase their regional revenues
(Nurfatriani et al., 2022).
West Kutai Regency has a fairly large
area of about 35,696.59 km2 and a
population of 179,404 people. One of the
many potentials possessed by West Kutai
Regency is from local taxes. With a wide
area and diverse potential, of course,
regional tax revenues also influence, such
as a large area affecting Rural and Urban
Land and Building Taxes.
West Kutai Regency as the first
district to make a transfer in the
management of Rural and Urban Land and
Building Taxes in East Kalimantan Province,
precisely in 2013 or running in year IV after
officially becoming an autonomous region
since 1999. The entry of Rural and Urban
Land and Building Taxes in West Kutai
Regency is certainly a big hope in
optimizing regional income taxes.
However, this success must be balanced
with the efforts made by the relevant
parties so that the management can run
optimally so that the inclusion of Rural and
Urban Land and Building Taxes has a big
role both as a driving force and in
mobilizing the community to carry out
programs carried out by the local
government, one of which is through tax
payments.
The Regional Revenue Agency of
West Kutai Regency, recorded arrears of
Land and Building Taxes in Rural and Urban
and rural areas in the local area reaching
Rp. 1,000,000,000.00, - for the last 5 years.
The large amount of arrears is not only
because there are many owners of tax
objects who have not paid it off, but also
because there were errors in the PBB
provisions in the previous period. In
addition, most of these arrears occur due to
errors in data collection of the owner of the
tax object, a lot of PBB data is still in doubt
or the owner is recorded in two certificates.
176 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
Other factors that contributed to the non-
payment of the PBB include multiple
stipulations, incorrect stipulations, and the
owner working outside the region. These
things have caused PBB in West Kutai
Regency to only reach 60 percent of the
total 200 NJOP.
Based on these problems, the
Regional Revenue Agency of West Kutai
Regency has developed various strategies
to increase PBB-P2 revenues and these
strategies have been implemented for the
last three years. However, after the
implementation of the strategy, the
realization of PBB-P2 revenue still cannot
reach 100% of the target even though it has
increased every year. Like the strategy
carried out by the Regional Revenue
Agency to overcome the problem of the
lack of awareness of taxpayers in paying
taxes on time, one of the strategies that has
been carried out by the Regional Revenue
Agency of West Kutai Regency is so that
there is an immediate settlement of PBB,
namely the officer conducts door to door
for PBB whose selling value is the tax object
( NJOP) is high as above Rp 2 million.
These various problems encourage
researchers to want to examine further the
strategy carried out by the Regional
Revenue Agency of West Kutai Regency in
order to increase Rural and Urban Land and
Building Tax revenue (PBB-P2) in West Kutai
Regency because for the last few years tax
revenues from the PBB sector -P2 has not
been realized in accordance with the
expected target.
This study aims to determine
strategies to increase Rural and Urban Land
and Building Tax revenue (PBB-P2) at the
Regional Revenue Agency of West Kutai
Regency, to find out the factors that hinder
the achievement of strategies for
increasing Rural and Urban Land and
Building Tax revenue (PBB-Urban) P2) in
the Regional Revenue Agency of West
Kutai Regency and find out the factors that
can support the achievement of a strategy
to increase Rural and Urban Land and
Building Tax revenue (PBB-P2) at the
Regional Revenue Agency of West Kutai
Regency.
This research is useful for increasing
research knowledge in order to reveal the
problems faced and increase the
development of knowledge about Regional
Finance and as a form of practical use, to
contribute conceptual thoughts to the
Regional Revenue Agency of West Kutai
Regency about increasing Rural and Urban
Land and Building Tax revenues. in West
Kutai Regency.
METHODS
In this research, the approach taken is
through a qualitative approach that wants
to describe the empirical reality behind the
phenomenon in depth, detail and
exhaustively using a descriptive method.
While the nature of this research is a case
study that has the aim of knowing in depth
about a particular object. The case study is
a search for things that cause the West
Kutai Regency PBB revenue target has not
been achieved and what strategies are
most effective in an effort to increase West
Kutai Regency PBB revenue.
From this study, it is hoped that
researchers will gain an overview and
understanding of the strategy for
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increasing PBB-P2 revenue at the Regional
Revenue Agency of West Kutai Regency.
This understanding was obtained after the
researchers conducted a series of
qualitative research processes.
In this study, the researcher acts as
the main instrument in the research.
Validation is carried out by the researcher
himself through a self-evaluation of
understanding of the qualitative method,
mastery of theory on strategy, strategic
planning and Land and Building Tax and
readiness and provision to enter the
research field.
In this study, the main research
instrument is the researcher himself who in
its implementation uses tools in the form of
interview guidelines and observation
guidelines. In order to be able to formulate
an interview guide, a grid of research
instruments is needed. In the research
process, the researcher uses data collection
tools in the form of field notes, interview
guidelines and observation tools.
The interview was started by the
researcher by opening the conversation,
introducing himself and conveying the
aims and objectives of the research. Then
proceed with the delivery of the questions
that have been listed in the interview guide.
The researcher also added several
questions outside the interview guide in
response to the answers of the informants
which according to the researcher needed
to be explained further. In addition, the
researcher also recorded important things
conveyed by the informants in the
interview.
In accordance with the type of
research used, namely descriptive research,
the data collected in this study will be
analyzed by descriptive analysis, namely by
interpreting the data, facts, and
information obtained. In the internal
environment, it will be analyzed (1) owned
resources, (2) financial resources, (3) owned
facilities and facilities, and (4) technology
utilization. Research will be given to these
four aspects to show whether a certain
aspect is a strength or potential that needs
to be maintained or developed, or a
weakness or obstacle that needs to be
addressed, improved, or improved.
For the external environment,
external factors and trends that influence
the dynamics of development in West Kutai
Regency will be analyzed, including (1)
political, (2) economic, (3) social, and (4)
technological environments. In this case,
various opportunities (opportunities) that
need to be taken advantage of and threats
(threats) that need to be avoided in the
future will be identified. From the results of
the analysis, strategic issues will be
identified that can affect the strategy
implementation process that has been set
by the Regional Revenue Agency of West
Kutai Regency..
RESULTS AND DISCUSSION
Strategy for Increasing Rural and Urban
Land and Building Tax Revenue (PBB-P2)
in West Kutai Regency
The Bapenda of West Kutai Regency
in determining a strategy to increase
regional revenues, especially Rural and
Urban Land and Building Tax revenues
(PBB-P2) through the stages of formulating
a strategy that is formulated in accordance
with the conditions and provisions that
have been set by the organization as
178 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
follows:
1. Steps by the Bapenda of West Kutai
Regency in developing a Strategy for
Increasing UN Revenue-P2
In determining the strategy of
increasing PBB revenue, the Bapenda of
West Kutai Regency prepares the Regional
Government Work Plan (RKPD) every year.
The RKPD is prepared based on an
evaluation of the implementation of the
previous year's programs and activities and
an analysis of the service performance of
the Regional Revenue Agency of West Kutai
Regency by taking into account the internal
analysis and external analysis. Bapenda's
task is to obtain information about the
problems encountered in the
implementation of activities, and to find
alternative/problem-solving efforts that
can/will be implemented in order to
achieve the goals and objectives in this case
the PBB-P2 revenue target. The next step is
to determine strategies and policies in
achieving the target of increasing PBB-P2
revenues in West Kutai Regency. In an effort
to achieve the goals and objectives, the
Regional Revenue Agency shall formulate
policies in implementing the programs and
activities that have been determined.
Strategy is the steps in which there are
indicative program policies to realize the
goals and missions of the West Kutai
Regency Bapenda, especially in terms of
increasing the acceptance of PBB-P2, while
policy is the direction of action taken by the
Regional Work Units ( SKPD) to achieve the
goals. The policies formulated by the
Regional Revenue Agency of West Kutai
Regency are as follows:
a. Empowering all apparatus at every
level
b. Supervision in stages
c. Implementing sanctions in
accordance with applicable regulations
d. Provision of information facilities
e. Simplification of systems and
procedures
f. Identify potential new revenue
sources
g. Improving the choir of the Agency
with related agencies, agencies and
institutions
2. Strategy for Increasing PBB-P2 Revenue
in West Kutai Regency
To date, the strategies and efforts
that have been made by the Regional
Revenue Agency of West Kutai Regency to
increase the revenue of PBB-P2 include:
a) Establishing a United Nations Tax
Collector in the District
b) Socialization of SPPT to the public
through banners, especially when
it is close to maturity.
c) Issuing letters of appeal to
taxpayers/Tax Collection Letters
(STP) and conducting door to
door.
d) Holding PBB Payment Week
Factors that hinder the achievement
of the PBB-P2 Revenue Enhancement
Strategy at the Bapenda of West Kutai
Regency.
1. Technology
In carrying out its duties to serve
taxpayers, the availability of computers
is needed to facilitate the search for
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the data needed so that they can
improve services to the community.
2. Limited Facilities and Infrastructure
The number of facilities and
infrastructure owned by Bapendam is
still considered very lacking in assisting
the management of PBB-P2, the
number of computers is already
available but what is still very lacking is
mobility facilities in the form of agency
vehicles, so that in carrying out PBB-P2
management activities, Bapenda
employees use personal vehicles as a
means of mobility.
3. Financial/budget Resources
So far, to finance its operational
activities, Bapendam has relied on
funds from both central and regional
governments. In general, the support
of financial resources for the
implementation of Bapenda's duties so
far can be said to be quite adequate.
However, Bapendata still has to make
efforts to provide greater funds for the
success of efforts to increase UN
revenue.
Factors Supporting the achievement
of the PBB-P2 Revenue Improvement
Strategy in West Kutai Regency.
1. Human Resources Commitment
Table 1. Number of Employees by employment status.
No.
Employment Status
Total
1.
Civil Servants
62 people
2.
Labor Contract
173 people
Total
235 people
Source: Bapenda Kab. West Kutai 2021
Based on existing data, Bapenda
currently has 235 employees to carry out
regional income management activities
with a composition of 62 Civil Servants
(PNS) and 173 Contract Workers. From the
table it can be seen that based on
employment status, employees at the
Regional Revenue Agency of West Kutai
Regency can be said to have a large
number of employees, so it is hoped that
Bapenda's performance can be maximized.
180 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
Tabl e 2 . L i s t of Employe e s o f Wes t K u t a i Regenc y B a p e n da by Gro u p
No.
Work Unit
Group
I
IV
1.
Secretary
-
1 people
2.
Billing and Bookkeeping Sector
1 people
1 people
3.
Data Collection
-
3 people
4.
Field of Calculation and Determination
-
-
5.
Land and Building Rights Acquisition
Fee and Land Building Rights
-
1 people
Total
1 people
6 people
Source: West Kutai Regency Bapenda, 2021
Based on the group, the Bapenda
employees of West Kutai Regency are
mostly in group II (33 people) and group III
(22 people) and only 6 people are in group
IV and 1 person is in group I.
Tabl e 3. List of Employees of Bapenda, Kutai Barat Regency Based on Education Level
No.
Formal Education Number
Total
PNS
Contract Labor
1.
Doctoral
-
-
2.
Masters
10 people
5 people
3.
Bachelor (S1)
18 people
57 people
4.
Diploma
1 people
14 people
5.
Senior High School
32 people
79 people
6.
Juniar High School
1 people
1 people
7.
Elementary School
-
1 people
8.
Package A
-
1 people
9.
Package B
-
2 people
10.
Package C
-
12 people
Total
62 people
172 people
Source: West Kutai Regency Bapenda, 2021
Based on the table, it can be seen that most of the employees of Bapenda
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Kabupaten Kutai Barat are high school and
undergraduate graduates. For civil
servants, there are 32 high school
graduates and 79 contract workers.
However, education does not fully
guarantee the level of quality of human
resources who work, but there are still
other elements that must be taken into
account such as skills and work experience.
Therefore, it is very necessary to improve
the quality of employees at the Regional
Revenue Agency Office of West Kutai
Regency.
Based on the results of an interview
with the Head of General Affairs and
Personnel on February 25, 2022 that in
general the expertise of Bapenda
employees in operating computers is still
limited to completing their work, even
some employees are still not able to use
computers. As one of the regional financial
management agencies, Bapenda is
expected to have competent human
resources in the management of UN-P2.
Because with qualified and competent
human resources in the field of PBB-P2,
services to the community as a whole can
be optimal.
Then the Head of the General and
Personnel Sub-Section of the Bapenda
Kutai Barat Regency in an interview on
February 25, 2022 that the current number
of employees is said to be quite adequate
compared to the tasks carried out by the
Bapenda, this can be seen from the
workload, the number of employees we
have is sufficient, it only remains to improve
work skills which need to be optimized and
functions that need to be improved in
order to be carried out.
2. Politics
The implementation of the Financial
Balance Policy between the Center and the
Regions through the implementation of
Law Number 25 of 1999 which was
amended by Law Number 33 of 2004. It is
hoped that the enactment of this Law will
open more opportunities and hopes for
regions to obtain more equitable and
proportionate sources of development
financing. management of Customs on
Acquisition of Rights on Land and
Buildings, and management of Land and
Building Taxes in the Rural and Urban
sectors. With this transfer, the activities of
the data collection process, assessment,
determination, administration,
collection/billing and PBB-P2 services will
be carried out by the regional government
(district/city).
3. Economy
In the last four years, the economic
growth of West Kutai Regency tends to
fluctuate. The ups and downs of economic
growth are influenced by the tendency to
depend on non-renewable natural
resources and the development of the
leading sectors of agriculture, plantations,
forestry, fisheries and marine resources that
are competitive. Thus, the community's
ability to pay PBB will also be an obstacle
due to the ever-changing economic
conditions.
4. Social
Based on the results of interviews
with the Sub-Collection Staff and
objections from PBB and BPHTP on
February 25, 2022, it was stated that the
social constraints faced by Bapenda in
182 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
collecting PBB-P2 were often people with
higher education in fact refused to pay
taxes. For this reason, good cooperation is
needed between Bapenda and taxpayers in
overcoming this, the social condition that
becomes another obstacle is when the tax
object in the West Kutai Regency area is left
behind by the owner, making it difficult for
Bapenda to find the taxpayer, it affects the
social conditions of other communities.
To analyze the strategy carried out by
an organization, it is necessary to do a
strategic environmental analysis and an
analysis of environmental factors that can
affect the performance of an organization.
Bryson suggested various stages to analyze
a strategic plan carried out by the
organization into eight stages, all of which
were the result of collective work, but
considering that this research was the
result of individual work, the eight steps
would not be carried out entirely but only
in several stages, including identification of
the organization's mission and mandate
and analysis of the organization's internal
and external environment, in this case West
Kutai Regency.
The important thing in strategic
environmental analysis is to identify the
mandate and mission of the organization
because understanding the mission and
mandate of the organization is very
important. These two things are a guide for
an organization in carrying out its activities
in order to achieve the goals that have been
set. Without an understanding of this
mandate and mission, it will be difficult for
organizations to measure the level of
achievement of their organizational goals
and objectives.
The purpose of the Regional Revenue
Agency is also a guide and direction that
binds every staff and leader in every
organization of the Regional Revenue
Agency in order to achieve the goals and
objectives of the organization, not only at
the starting stage but throughout the life
cycle of the organization. Therefore, the
achievement of the objectives will be
successful based on the commitment of all
staff and leaders.
To achieve the objectives of the
Regional Revenue Agency, the values that
will always influence the behavior and
attitudes and actions that are believed to
be true are developed as follows:
a. Caution
b. Transparency
c. Discipline
d. Togetherness
e. Simplicity
f. Security
g. Efficiency
Of course, the realization of the
realization of the objectives as described
above requires hard work and commitment
from every element from the manager level
to the implementing elements in the field.
Thus, the goals of the organization are not
merely slogans. Because the goals and
mandates of this organization are used by
Bapenda to formulate goals and objectives
before formulating a strategy, it is very
important to identify the mandate to
analyze whether or not the strategy
adopted by the Bapenda of Kutai Barat
Regency in terms of increasing receipts of
the Rural and Urban Land and Building Tax
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(PBB-P2) is achieved.
Environmental factor analysis
provides information about the internal
strengths and weaknesses of the
organization in relation to the external
opportunities and threats faced. This
assessment of the internal and external
environment will be a vehicle for identifying
strategic issues that will provide valuable
information for the implementation of the
strategy formulation carried out.
In relation to this internal
environment, Salusu 1996:13 states that the
factors that need to be considered in
looking at the internal capabilities of the
organization are organizational structure,
human resources, sources of
funds/budgetary support, location,
facilities owned, integrity of all employees
and integrity of leadership. There are
several things that will be analyzed in this
internal environment, namely human
resources, financial resources and facilities
and infrastructure.
Most of the Bapenda employees of
West Kutai Regency are high school and
undergraduate graduates with the details
of PNS as many as 32 high school
graduates and 79 Contract Workers and S1
graduates consisting of 18 civil servants
and 57 contract workers. However,
education does not fully guarantee the
level of quality of human resources who
work, but there are still other elements that
must be taken into account such as skills
and work experience. Therefore, it is very
necessary to improve the quality of
employees at the Regional Revenue Agency
Office of West Kutai Regency.
In terms of quantity, the availability of
quality human resources also has a very
important role in carrying out the tasks of
an organization. Without employees who
meet the qualifications according to the
duties they have, it will be difficult for an
organization to achieve its goals. Based on
observations and interviews, Bapenda
employees in general have expertise in
operating computers only to complete
their work, but some employees are still
unable to use computers. As one of the
regional financial management agencies,
Bapenda has competent human resources
in the management of the United Nations.
Because with qualified and competent
human resources in the field of PBB, service
to the community as a whole can be
optimal.
The financial resources used to
finance Bapenda activities are obtained
from the State Revenue and Expenditure
Budget (APBN) and Regional Revenue and
Expenditure Budget (APBD). In this case,
Bapenda prepares a budget plan in
accordance with the needs to then be
submitted to the DPRD. The budget plan
will then get a response whether it is
approved or not. So far, to finance its
operational activities, Bapendam has relied
on funds from both central and regional
governments.
In general, the support of financial
resources for the implementation of
Bapenda's duties so far can be said to be
quite adequate. However, Bapendate still
has to make efforts to provide greater
funds for the success of efforts to increase
UN-P2 revenues.
184 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
To be able to carry out its activities
optimally, an organization requires the
availability of adequate facilities and
infrastructure both in quantity and quality.
Efforts to increase the acceptance of PBB-
P2 will not run smoothly if supporting
facilities and infrastructure are not
available. Based on the data obtained, the
facilities and infrastructure owned by the
Bapenda of West Kutai Regency are
available but are still very limited, especially
the facilities and infrastructure for
conducting online PBB-P2 data collection,
so Bapendam staff still uses the old
infrastructure with a manual system.
From the results of the analysis of these
internal environmental factors, it can be
concluded that efforts to increase PBB
revenue in West Kutai Regency have a large
enough opportunity to be realized. The
strengths of Bapenda such as Bapenda's
commitment to increase PBB revenue and
supported by high employee motivation
are supporting factors for optimally
increasing PBB-P2 revenues.
In general, from the indicators of external
environmental factors that have been
determined and then analyzed, the
opportunity for the realization of an
increase in regional tax revenues is quite
large. The implementation of several laws
related to taxation has increasingly opened
up opportunities for local governments to
increase PBB revenues. The increasingly
rapid development of technology is also a
supporting factor in achieving an increase
in regional tax revenues. It's just that
economic growth that still tends to
fluctuate, of course, solutions must be
immediately found, so that the condition
does not drag on which will affect efforts to
increase regional tax revenues.
Based on the analysis of the strategic
environment of the Bapenda office in Kutai
Barat Regency, it can be seen that several
aspects of the internal environment are the
strengths and weaknesses of the current
Bapenda organization. Likewise with
external aspects that can provide
opportunities and also pose threats to the
organization of the Bapenda of West Kutai
Regency in the future.
In general, the strategic planning
process carried out by the Bapenda of Kutai
Barat Regency has used steps based on the
analysis of organizational goals and
mandates, so that strategies and policies
are formulated with various programs and
activities that are expected to increase the
acceptance of PBB-P2. -policies and action
plans that are considered most important
to achieve these goals. So strategic
planning is a series of processes for
formulating basic policy actions in the long
term that are carried out to facilitate the
achievement of organizational goals.
However, the strategy formulation process
carried out by the Bapenda of Kutai Barat
Regency has not paid attention to the
analysis of Bapenda's internal and external
environmental factors so that it has not
been able to assess the strengths and
weaknesses as well as opportunities and
threats that affect the process of achieving
the strategy that has been set to increase
the acceptance of PBB-P2.
With the assessment of the internal
and external environment studies carried
out in this research, it is known the factors
that can influence and hinder the process
Ria Pitriana
1*
, Yonathan Palinggi
2
, Musmuliadi
3
| 185
of achieving the strategy implemented by
the Bapenda of West Kutai Regency so that
it is hoped that the Bapenda of West Kutai
Regency can minimize the weaknesses of
the Bapenda and anticipate the threats that
may occur as well as increase the potential
of PBB recipients and increase the potential
of PBB recipients.
From the results of the data analysis,
it can be analyzed that the reason why the
PBB revenue has not been achieved in
accordance with the target/mass basic data
set by the West Kutai Regency Bapenda is
due to the lack of employee human
resources owned by the West Kutai
Regency Bapenda, and the minimal
number of facilities and infrastructure
owned and the not yet optimal use of
technology in managing PBB - P2
management can lead to the
implementation of PBB-P2 so that the
implementation of PBB-P2 can lead to
Among other things, there is a strong
commitment from Bapenda employees to
increase PBB revenue, political, economic
and social conditions that have a significant
effect so that the strategy implementation
process can run well so that it can support
the achievement of a strategy to increase
PBB-P2 acceptance in West Kutai Regency.
CONCLUSIONS
Based on the results of the research
and discussion, it can be concluded that the
strategies adopted by the Regional
Revenue Agency of West Kutai Regency to
increase revenue for Rural and Urban
Building Taxes (PBB-P2) include, among
others, establishing tax collection officers in
the sub-districts, socializing SPPT to the
community through banners, especially
when it is due to pay taxes on doorsteps,
and issuing tax invoices at doorsteps. each
district. Each of these strategies has been
implemented over the last three years but
in its implementation not all strategies can
be implemented properly to increase the
acceptance of PBB-P2. This is due to several
factors that support and hinder the
achievement of the strategy drawn up by
the Bapenda of West Kutai Regency. Factors
that hinder the achievement of the strategy
to increase PBB-P2 revenue in West Kutai
Regency are, among others, the factor of
the use of technology that is still minimal in
the management of PBB-P2, limited
facilities and infrastructure and limited
financial/budgetary resources managed by
the Bapenda of West Kutai Regency to
support increasing PBB-P2 revenue. While
the factors that can support the
achievement of a strategy to increase PBB-
P2 revenue in West Kutai Regency include a
good commitment to human resources,
political conditions that support one of
them the implementation of regulations
regarding the change of PBB-P2 from
balancing funds to regional taxes, as well as
an adequate number of employees of the
Bapenda of West Kutai Regency. In general,
the strategic planning process carried out
by the Bapenda of Kutai Barat Regency has
used steps based on the analysis of the
goals and mandates of the organization, so
that strategies and policies are formulated
with various programs and activities that
are expected to increase the acceptance of
PBB-P2. In addition, the strategy
formulation process carried out by the
Bapenda of Kutai Barat Regency must pay
attention to the analysis of Bapenda's
186 | Strategy for Increasing Rural and Urban Land And Building Tax Revenue (PBB-P2) at The
Regional Revenue Agency of West Kutai Regency
internal and external environmental factors
to be able to assess the strengths and
weaknesses as well as opportunities and
threats that affect the process of achieving
the strategy that has been set to increase
the acceptance of PBB-P2.
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