ANALISIS IMPLEMENTASI PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SURABAYA

Abstract

This research assesses the level of success of Surabaya's local government in optimally managing Rural and Urban Land and Building Taxes (PBB-P2) during 2020–2024, guided by Law Number 1 of 2022 and related policies. It employs a qualitative approach, gathering primary data from interviews with Local Revenue Office (BAPENDA) staff and Surabaya taxpayers. Secondary data include regulations, revenue realization reports, and official publications. Data collection utilized deep interviews, observation, and documentation. Data analysis followed Miles and Huberman’s interactive model, including data collection, reduction, presentation, and conclusion drawing. The results show: (1) PBB-P2 implementation adheres to planning, organizing, actuating, and controlling (POAC) principles alongside good governance and aligns with Grindle’s policy implementation success indicators; (2) challenges arise from low taxpayer compliance, changes in Taxable Object Sales Value (NJOP), and limited information technology use; (3) efforts such as tax intensification and extensification, development of online services, inter-agency data integration, and continuous socialization have effectively increased PBB-P2 revenue, though the revenue target has not yet been fully achieved.