Skripsi

IMPLEMENTASI KEBIJAKAN PENGURANGAN DAN PENGHAPUSAN SANKSI ATAU POKOK PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN OLEH BADAN PENDAPATAN DAERAH KOTA PALEMBANG

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This study is motivated by the high level of arrears in Rural and Urban Land and Building Tax (PBB-P2) in Palembang City, which encouraged the Palembang City Government to issue Peraturan Wali Kota Palembang Nomor 33 Tahun 2024 concerning the reduction of principal tax receivables and the waiver of administrative sanctions. This policy was designed as a strategy to accelerate the settlement of tax arrears by providing relief to taxpayers. This study does not focus on the reasons behind the issuance of the policy, but rather on how the policy is implemented by the implementing apparatus. In practice, the policy is carried out on a large administrative scale, involving the distribution of targets for each technical implementation unit (UPT), the mapping of priority taxpayers in various districts, and the automatic application of receivables reduction through the regional tax information system. The analysis uses the policy implementation theory of Ripley and Franklin with three main dimensions, namely compliance, smooth functioning of routine, and goal achievement. The results show that the implementation of Peraturan Wali Kota Palembang Nomor 33 Tahun 2024 by the Regional Revenue Agency of Palembang City has generally been carried out in accordance with regulatory provisions, although several administrative constraints were encountered during its implementation. In the compliance dimension, implementers were found to carry out the policy in accordance with the provisions of the regulation, supported by the integration of an information system that enables automatic and standardized receivables reduction. In the smooth functioning of routine dimension, the implementation is supported by a clear organizational structure, routine internal coordination, periodic monitoring, and the availability of service facilities. However, in practice, implementers face administrative dynamics such as inconsistencies in property ownership data and changes in Tax Object Identification Numbers due to administrative territorial adjustments, which result in several tax assessment letters (SPPT) not being properly delivered to taxpayers. In addition, the mapping of priority taxpayers with large arrears revealed tax objects whose owners could not be identified, thus requiring additional verification in the administrative collection process. In the goal achievement dimension, the implementation of this policy contributes to increased realization of PBB-P2 revenue and strengthens receivables management during the program period. This study also identifies supporting and inhibiting factors in policy implementation based on institutional and policy environment contexts. Supporting factors include the regional fiscal structure that still relies on PBB-P2 revenue, the authority to manage PBB-P2 within the framework of fiscal decentralization, and the existence of an established regional tax administration system infrastructure. Meanwhile, inhibiting factors include the complexity of tax object ownership administration, changes in Tax Object Identification Numbers due to territorial adjustments, and difficulties in identifying the whereabouts of taxpayers with large arrears. Overall, the implementation of Peraturan Wali Kota Palembang Nomor 33 Tahun 2024 can be considered to have been carried out in accordance with the organizational structure and mechanisms, although it faces the complexity of regional tax administration on a large scale. Therefore, the implementation of the PBB-P2 receivables reduction policy is not only determined by clear regulations and fiscal incentives, but also by the readiness of the administrative system and the capacity of implementing officials to manage the dynamics of tax object data during the policy implementation process.

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Detail Information

Series Title

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Call Number

T1950582026

Publisher

Indralaya : Prodi Magister Administrasi Publik, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2026

Collation

xviii, 150 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.220 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

Prodi Magister Administrasi Publik

Specific Detail Info

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Statement of Responsibility

KA

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