Analisis Tata Kelola Pajak Bumi Bangunan Perdesaan dan Perkotaan di Kabupaten Bolaang Mongondow

Abstract

Abstract. The property taxes in rural and urban areas of tax collection (PBB-P2) are delegated to local government by the Indonesian government. This study aims to analize how the governance of PBB-P2 in Bolaang Mongondow regency. This study aims to analyze how the governance of PBB-P2 in Bolaang Mongondow regency. This study is a qualitative research by using descriptive phenomenology and the Field of Tax and Retribution in DPKKAD as the research object. Data were obtained by in-depth interviews, observation, and documentation study.  The key informants were purposively determined in order to gain accurate and correct informations. The in-depth interviews were conducted by semi-structured interviews. Triangulation methods used in this research were triangulation of researcher’s honesty, data sources, and literatures, in combine. Interviews were transcribed and analyzed by using content analysis. Codes were then established. The results of this study indicate that there are strengths and weaknesses in implementing the PBB-P2 governance at the Bolaang Mongondow regency. Internal factor is the wide area as the strength. On the other hand, the weaknesses are lack of quality and quantity of human resources; the inexistences of mapping applications and important data collection, poor internet connection the unavailability of bank service in such wide area.  In addition, the external factors which may raise the NJOP-TKP have not been maximed to increase local revenues. The threats are the social, economics, and politics in organizing those taxes (PBB-P2).

Keywords: governance, regulations, human resources, infrastructure, economic, social, and polital conditions.

Abstrak. Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) adalah taxing power. Regulasinya adalah UU No.28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Penelitian ini bertujuan menganalisis bagaimana tata kelola PBB-P2 di Kabupaten Bolaang Mongondow. Metode penelitian menggunakan kualitatif deskriptif dengan pendekatan fenomenologi dan Bidang Pajak dan Retribusi Kabupaten Bolaang Mongondow. Data diperoleh melalui teknik wawancara mendalam, pengamatan dan studi dokumentasi. Informan kunci ditentukan secara purposif dalam mendapatkan informasi yang tepat dan akurat. Wawancara menggunakan in-depth interview jenis semi terstruktur. Metode triangulasi digunakan dalam pengujian triangulasi kejujuran peneliti, triangulasi sumber data, triangulasi metode, triangulasi dengan teori. Data transkrip dan transcribe dari hasil wawancara dianalisis dengan metode analisis SWOT. Hasil penelitian mengungkapkan bahwa  tata kelola PBB-P2 di Kabupaten Bolaang Mongondow terdapat faktor-faktor internal berupa kekuatan (strength) yakni luas wilayah, dan kelemahan (weaknesses) berupa kurangnya kuantitas dan kualitas SDM; aplikasi pemetaan dan pendataan penting belum ada; koneksi jaringan internet tidak terlalu baik; kemudahan pelayanan dalam kondisi luasnya wilayah, berupa bank mitra atau loket pembantu belum beroperasi; faktor eksternal yang mendatangkan peluang (opportunity) yakni NJOP-TKP belum optimal mendongkrak PAD; kondisi sosial, ekonomi dan politik yang menjadi ancaman (threats) dalam tata kelola PBB-P2.

Kata kunci: Tata kelola, regulasi, SDM, sarana dan prasaran, kondisi sosial, ekonomi dan politik.