MEKANISME PERMOHONAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN UNIT PELAYANAN PEMUNGUTAN PAJAK DAERAH KECAMATAN PASAR REBO

Laia, Ranismawati S. (2025) MEKANISME PERMOHONAN PEMBEBASAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN UNIT PELAYANAN PEMUNGUTAN PAJAK DAERAH KECAMATAN PASAR REBO. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Penelitian ini bertujuan untuk menganalisis mekanisme permohonan pembebasan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) di unit pelayanan pemungutan pajak daerah (UP3D) Kecamatan Pasar Rebo, serta mengidentifikasi kendala dalam dampaknya terhadap pelayanan pajak daerah. Penelitian ini menggunakan pendekatan campuran (mix method) antara kualitatif dan kuantitatif. Data dikumpulkan melalui studi dokumentasi, wawancara, dan observasi lapangan selama masa magang saya di UP3D. hasil penelitian menunjukkan bahwa mekanisme permohonan dilakukan melalui du metodde, yaitu secara langsung dan daring melalui situs pajakonline.jakarta.go.id, dengan prosedur yang mencakup pengisian formulir, pengumpulan dokumen pendukung, verifikasi data, dan penerbitan sutar keputusan pembebasan. Kendala utama yang ditemukan adalah kurangnya sosialisasi, keterbatasan pemahaman wajib pajak terhadap sistem daring, dan keterlambatan verifikasi karena keterbatasan SDM. Meskipun demikian, pembebasan PBB-P2 memberikan dampak positif berupa keringanan ekonomi bagi masyarakat, peningkatan kepatuhan pajak, serta akurasi data kependudukan dan perpajakan. Penelitian ini diharapkan dapat menjadi rujukan bagi pemerintah daerah dalam meningkatkan kualitas layanan perpajakan dan mendorong reformasi adminisrasi publik. Kata Kunci: PBB-P2, pembebasan pajak, pelayanan daerah, UP3D, pajak online, DKI Jakarta/This study aims to analyze the mechanism of rural and urban land and building tax permits (PBB-P2) at the regional tax collection service unit (UP3D) of Pasar Rebo sub-district, and to identify obstacles in its impact on regional tax services. This study uses a mixed approach (mix method) between qualitative and quantitative. Data were collected through documentation studies, interviews, and field observations during my internship at UP3D. The results of the study indicate that the application mechanism is carried out through methods, namely directly and boldly through the pajakonline.jakarta.go.id site, with procedures including filling out forms, collecting supporting documents, verifying data, and publishing a decision letter of approval. The main obstacles found were the lack of socialization, limited taxpayer understanding of the bold system, and lack of verification due to limited human resources. However, the broadcasting of PBB-P2 has a positive impact in the form of economic relief for the community, increased tax compliance, and accuracy of population and tax data. This study is expected to be a reference for local governments in improving the quality of tax services and encouraging public administration reform. Keywords: PBB-P2, transportation tax, regional services, UP3D, online tax, DKI Jakarta

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