EVALUATION OF THE EFFECTIVENESS OF PBB-P2 COLLECTION IN INCREASING THE REALIZATION OF REGIONAL TAX REVENUE IN GARUT REGENCY

Abstract

This study aims to evaluate the effectiveness of collecting Rural and Urban Land and Building Tax (PBB-P2) in increasing regional tax revenue in Garut Regency as one of the important components of Regional Original Revenue (PAD). This study uses a descriptive qualitative approach to illustrate the performance of PBB-P2 collection and to identify factors affecting its effectiveness, including administrative, technical, and social aspects. The results of the study show that the realization of PBB-P2 revenue in Garut Regency in 2024 reached 96.98% of the target and increased compared to 2023; however, this achievement is still not fully optimal. This condition indicates an improvement in collection performance, while also suggesting that there are still various obstacles, such as tax arrears, inaccuracies in taxpayer and tax object data, limited number of collection officers, and low awareness among some taxpayers. Therefore, continuous efforts are needed through strengthening tax administration, updating data, improving service quality, and optimizing socialization in order to increase the effectiveness of PBB-P2 collection and strengthen regional fiscal independence in a sustainable manner.