IMPLEMENTASI KEBIJAKAN PENGATURAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) SEBAGAI STRATEGI PEMENUHAN PAD DI MASA COVID-19 (Studi Pada Badan Pendapatan Pengelolaan Keuangan dan Aset Daerah Kabupaten Tuban)

IMPLEMENTATION OF LAND AND BUILDING TAX OF URBAN AND RURAL SECTOR (PBB-P2) REGULATION POLICIES AS A STRATEGY TO FULFILL THE LOCAL REVENEU (PAD) DURING THE COVID-19 PANDEMIC (Study at the Finance and Asset Management Agency office of Regions Tuban) 

Kemerosotan ekonomi akibat krisis covid-19 merupakan tantangan yang sangat besar bagi pemerintah Indonesia. Pemerintah Daerah dituntut untuk ekstra bekerja dalam pemenuhan pendapatan asli daerah ditengah pandemi ini, terlebih bagi Kabupaten Tuban terkait pengaturan pajak daerah, yaitu pajak bumi dan bangunan Perdesaan dan Perkotaan (PBB-P2). Tujuan penelitian adalah untuk mendeskripsikan pelaksanaan kebijakan Peraturan Bupati Tuban Nomor 21 Tahun 2020 Tentang Perpanjangan Masa Jatuh Tempo PBB-P2 Tahun 2020 selama pandemi di Kabupaten Tuban. Metode penelitian menggunakan metode deskriptif pendekatan kualitatif. Fokus peneliti mengacu pada teori George C. Edward III meliputi komunikasi, sumberdaya, disposisi, dan struktur birokrasi. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Sumber data didapatkan dari data primer dan sekunder yang berkaitan dengan kebijakan pengaturan PBB-P2. Teknik analisis data menggunakan model interaktif yaitu dimulai dari pengumpulan data, reduksi data, penyajian data, sampai kesimpulan. Hasil penelitian diketahui, implementasi Peraturan Bupati Nomor 21 Tahun 2020 menunjukkan capaian realisasi penerimaan PBB-P2 tahun 2020 jauh melampaui dari target yang telah ditetapkan. Keberhasilan ini didukung oleh sikap dan komitmen para pelaksana kebijakan serta struktur birokrasi yang jelas dijalankan sesuai Standard Operating Procedures (SOP). Namun masih terdapat beberapa indikator yang terkendala dalam pelaksanaanya yaitu kurangnya tenaga kerja di Bidang Pendapatan PBB-P2; komunikasi antara pelaksana kebijakan dengan masyarakat dirasa belum merata; dan kurangnya pemahaman WP mengenai PBB-P2. Untuk itu, BPPKAD Kabupaten Tuban perlu mengadakan formasi pegawai di Bidang Pendapatan PBB-P2 dan para pelaksana kebijakan dapat secara aktif menggalakkan sosialisasi untuk memberikan informasi dan wawasan mengenai PBB-P2 kepada WP untuk meningkatkan kesadaran WP akan pentingnya pajak.

Kata Kunci: Kebijakan, PBB-P2, PAD, Pandemi, Covid-19. 

The economic downturn due to the COVID-19 crisis is a biggest challenge for the Indonesian government. Local government is required to work extra in fulfilling own-source revenue during pandemic, especially for regions of Tuban regarding local taxes arrangements that is Land and Building Tax in Rural and Urban (PBB-P2). The purpose of the study was to describe the implementation of the Tuban Regent Regulation No. 21 of 2020 concerning the extension of the 2020 PBB-P2 during the pandemic in Tuban regency. The research method uses a descriptive qualitative approach. The focus of the researcher refers to George C. Edward III's theory covering communication, resources, disposition, and bureaucratic structure. Data collection techniques through interviews, observation, and documentation. Sources of data obtained from primary and secondary data relating to the policy setting PBB-P2. The data analysis technique uses an interactive model, starting from data collection, data reduction, data presentation, to conclusions. The results of the research represent that the implementation of Regent's Regulation No. 21 of 2020 shows that the realization of PBB-P2 revenue in 2020 far exceeds the set target. This success is supported by the attitude and commitment of policy implementers as well as a clear bureaucratic structure that is carried out in accordance with Standard Operating Procedures. However, there are still several indicators that are hampered in their implementation that is the lack of employees in the PBB-P2 Revenue Sector; communication between policy implementers and taxpayers is felt to be uneven; and lack of understanding of taxpayers regarding PBB-P2. For this reason, the Finance and Asset Management Agency office of Regions Tuban needs to hold an employee formation in the PBB-P2 Revenue Sector and policy implementers can actively promote socialization to provide information and insight on PBB-P2 to increase taxpayer awareness of the importance of taxes.

Keywords: Policy, PBB-P2, PAD, Pandemic, Covid-19.