PENINGKATAN PELAYANAN KEPADA WAJIB PAJAK: INOVASI PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) BERBASIS DARING

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one type of regional tax
which since January 1, 2014 has shifted from the central tax to a regional tax. This
transfer of authority is expected to further increase Regional Original Income (PAD)
from the tax sector. Taxes are felt to be very important in supporting development, so
it is hoped that local governments can make policies in increasing income to finance
development itself. However, the various efforts and policies that have been carried
out are deemed not optimal to exceed the target. Then in terms of PBB-P2 payment
services, there are complaints from taxpayers and there are regulations that regulate
the acceleration of the digitization process and Non-Cash services in the regions. The
purpose of the research is to identify problems in the current PBB-P2 payment
service, then find out what PBB-P2 payment services are expected by taxpayers and
to find out the form of innovation and strategy for implementing PBB-P2 payment
services. This study uses a qualitative descriptive research type. The results of the
research are in the form of application designs that can be input to the leadership in
implementing policies in billing (PBB-P2).