Mekanisme Pemberian Insentif Pembayaran PBB-P2 Tahun 2024 Pada Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Jakarta Timur

Claudina, Tiara (2025) Mekanisme Pemberian Insentif Pembayaran PBB-P2 Tahun 2024 Pada Unit Pelayanan Pemungutan Pajak Daerah Kecamatan Makasar Jakarta Timur. D3 thesis, Universitas Kristen Indonesia.

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Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber pendapatan yang penting bagi pemerintah daerah, terutama untuk mendukung pembangunan infrastruktur, pendidikan, kesehatan, dan pelayanan publik. Sejak pengelolaan PBB-P2 dialihkan ke pemerintah daerah, penetapan tarif, pemberian insentif, dan pengelolaan administrasi pajak semakin meningkat untuk memperkuat Pendapatan Asli Daerah (PAD). Pemerintah Provinsi DKI Jakarta melalui Peraturan Gubernur Nomor 16 Tahun 2024 memberikan insentif berupa pembebasan pokok PBB-P2 bagi wajib pajak tertentu. Penelitian ini dilakukan di UPPPD Kecamatan Makasar, Jakarta Timur, dengan fokus pada mekanisme pemberian insentif pembayaran PBB-P2 dan dampaknya terhadap realisasi penerimaan pajak pada tahun 2024 di wilayah tersebut. Data yang digunakan meliputi data primer dan sekunder, yang dikumpulkan melalui observasi, wawancara dengan pihak UPPPD, serta dokumentasi dan studi literatur terkait kebijakan insentif PBB-P2. Analisis dilakukan dengan membandingkan data realisasi penerimaan PBB-P2 sebelum dan sesudah penerapan insentif, serta mengukur tingkat kepatuhan wajib pajak setelah kebijakan tersebut diterapkan. Data tahun 2023 digunakan sebagai pembanding untuk melihat perubahan yang terjadi pada tahun 2024. Hasil penelitian menunjukkan bahwa mekanisme pemberian insentif di UPPPD Kecamatan Makasar telah berjalan sesuai dengan ketentuan perundang-undangan yang berlaku, yaitu pembebasan pokok, pengurangan pokok, angsuran pembayaran pokok, keringanan pokok dan pembebasan sanksi administrasi telah sesuai dengan kriteria. Kebijakan ini telah berhasil meringankan beban masyarakat dan meningkatkan partisipasi wajib pajak dalam pembayaran PBB-P2. Selain itu, terdapat peningkatan realisasi penerimaan pajak dan tingkat kepatuhan wajib pajak setelah insentif tersebut diterapkan, meskipun masih terdapat kendala administratif dalam pelaksanaannya. Temuan ini mengkonfirmasi bahwa pemberian insentif PBB-P2 dapat menjadi strategi yang efektif dalam mengoptimalkan penerimaan pajak daerah dan mendorong kesadaran masyarakat akan pentingnya kontribusi pajak bagi pembangunan daerah. Kata Kunci : Pajak Daerah, Insentif Pajak, PBB-P2 / Rural and Urban Land and Building Tax (PBB-P2) is an important source of revenue for local governments, especially to support infrastructure development, education, health, and public services. Since PBB-P2 management was transferred to local governments, tariff setting, incentives, and tax administration management have increased to strengthen Local Own Revenue (PAD). The DKI Jakarta Provincial Government through Governor Regulation Number 16 Year 2024 provides incentives in the form of exemption from PBB-P2 principal for certain taxpayers. This research was conducted at the UPPPD of Makasar Sub-district, East Jakarta, with a focus on the mechanism for providing PBB-P2 payment incentives and their impact on the realization of tax revenue in 2024 in the region. The data used includes primary and secondary data, which are collected through observation, interviews with UPPPD parties, as well as documentation and literature studies related to PBB-P2 incentive policies. The analysis is carried out by comparing data on the realization of PBB-P2 revenue before and after the application of incentives, as well as measuring the level of taxpayer compliance after the policy is implemented. Data for 2023 is used as a comparison to see changes that occur in 2024. The results show that the mechanism for providing incentives at UPPPD of Makasar has been running in accordance with the applicable statutory provisions, namely principal exemption, principal reduction, principal payment installments, principal relief and exemption from administrative sanctions in accordance with the criteria. This policy has succeeded in easing the burden on the community and increasing taxpayer participation in PBB-P2 payments. In addition, there is an increase in the realization of tax revenue and the level of taxpayer compliance after the incentives are implemented, although there are still administrative constraints in their implementation. These findings confirm that the provision of PBB-P2 incentives can be an effective strategy in optimizing local tax revenue and encouraging public awareness of the importance of tax contributions to local development. Keywords : Local Taxes, Tax Incentives, PBB-P2

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