IDENTIFIKASI CARA PENARIKAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) DESA PEJOK KECAMATAN KEPOHBARU KABUPATEN BOJONEGORO
IDENTIFICATION METHODS OF WITHDRAWAL OF RURAL AND URBAN LAND AND BUILDING TAX (PBB P2) PEJOK VILLAGE, KEPOHBARU SUB-DISTRICT, BOJONEGORO DISTRICT
ABSTRAK
Penelitian ini bertujuan untuk mengetahui cara pemungutan PBB P2 dan Hambatan dalam pemungutan PBB P2 di Desa Pejok Kecamatan Kepohbaru Kabupaten Bojonegoro. Penelitian ini merupakan penelitian deskriptif kualitatif, yang bertujuan untuk menggambarkan dan menganalisis secara mendalam fenomena pemungutan PBB-P2 di Desa Pejok Kecamatan Kepohbaru Dalam penelitian ini data diperoleh dengan menggunakan metode observasi, wawancara dan dokumentasi.
Hasil penelitian menunjukkan bahwa cara penarikan PBB P2 secara “door to door” tidaklah efektif, dengan masih tingginya pembayaran melewati jatuh tempo. Hambatan dalam pemungutan PBB P2 meliputi hambatan internal, terkait cara penarikan dan kapabilitas pemungut PBB P2, dan hambatan eksternal, terkait alasan ekonomi dan kurangnya kesadaran wajib pajak.
Kata Kunci : PBB P2, Hambatan Internal, Hambatan eksternal, Efektivitas
ABSTRACT
This study aims to find out how to collect PBB P2 and obstacles in collecting PBB P2 in Pejok Village, Kepohbaru District, Bojonegoro Regency. This research is a qualitative descriptive study, which aims to describe and analyze in depth the phenomenon of PBB-P2 collection in Pejok Village, Kepohbaru District. In this study, data were obtained using observation, interview and documentation methods.
The results of the study show that the "door to door" method of withdrawing PBB P2 is ineffective, with high payments past due.
Obstacles in collecting PBB P2 include internal obstacles, related to the method of withdrawal and the capability of the PBB P2 collector, and external obstacles, related to economic reasons and lack of awareness of taxpayers.
Keywords: PBB P2, Internal Barriers, External Barriers, Effectiveness