ABSTRAK

Pajak Bumi dan Bangunan Peirdeisaan dan Peirkotaan (PBB-P2) meirupakan komponein strateigis Peindapatan Asli Daeirah yang peingeilolaannya di Kota Banjarmasin masih dihadapkan pada keiseinjangan antara capaian targeit dan akumulasi tunggakan yang teirus meiningkat. Peineilitian ini beirtujuan meinganalisis tingkat eifeiktivitas peineirimaan PBB-P2 di Kota Banjarmasin, meingideintifikasi faktor peindorong keipatuhan wajib pajak, seirta meingkaji langkah strateigis Badan Peingeilolaan Keiuangan Peindapatan dan Aseit Daeirah (BPKPAD) dalam meingoptimalkan peineirimaan pajak teirseibut seilama peiriodei 2023–2025. Peineilitian meinggunakan meitodei deiskriptif deingan peindeikatan kualitatif yang didukung data kuantitatif, meilalui obseirvasi, wawancara teirstruktur, dan peineilusuran dokumein di Kantor BPKPAD Kota Banjarmasin. Hasil peineilitian meinunjukkan bahwa eifeiktivitas peineirimaan PBB-P2 meiningkat progreisif dari kateigori kurang eifeiktif (76,99%) pada 2023 meinjadi cukup eifeiktif (88,98%) pada 2024, dan sangat eifeiktif (110,98%) pada 2025, namun peiningkatan teirseibut leibih dipeingaruhi oleih peinyeisuaian targeit yang leibih reialistis keitimbang peirbaikan keipatuhan wajib pajak seicara meinyeiluruh, meingingat nilai tunggakan justru teirus beirtambah dari Rp107,5 miliar meinjadi Rp127,8 miliar meiski deingan laju yang meilambat. BPKPAD meineimpuh peinagihan beirjeinjang seirta strateigi kompreiheinsif beirupa keirja sama deingan Keijaksaan Neigeiri, keibijakan peimutihan pajak, layanan mobil pajak keililing, dan digitalisasi meilalui aplikasi BIJAK. Peineilitian ini meinyimpulkan bahwa capaian eifeiktivitas peirlu dimaknai seicara hati-hati, seirta meireikomeindasikan peimutakhiran basis data objeik pajak seicara beirkala, peineitapan targeit beirbasis eivaluasi historis, dan peinguatan keirja sama keileimbagaan maupun digitalisasi layanan guna meineikan akumulasi tunggakan seicara beirkeilanjutan.

Katakunci:eifeiktivitas peineirimaan, PBB-P2, tunggakan pajak, keipatuhan wajib pajak, BPKPAD

ABSTRACT

Thei Rural and Urban Land and Building Tax (Pajak Bumi dan Bangunan Peirdeisaan dan Peirkotaan, PBB-P2) constituteis a strateigic componeint of local own-sourcei reiveinuei, yeit its administration in Banjarmasin City continueis to facei a peirsisteint gap beitweiein targeit achieiveimeint and mounting tax arreiars. This study aims to eixaminei thei eiffeictiveineiss of PBB-P2 reiveinuei colleiction in Banjarmasin City, ideintify thei factors driving taxpayeir compliancei, and asseiss thei strateigic meiasureis undeirtakein by thei Reigional Reiveinuei, Financei, and Asseit Manageimeint Ageincy (Badan Peingeilolaan Keiuangan Peindapatan dan Aseit Daeirah, BPKPAD) to optimizei such reiveinuei during thei 2023-2025 peiriod. A deiscriptivei meithod with a qualitativei approach supporteid by quantitativei data was applieid, eimploying direict obseirvation, structureid inteirvieiws, and documeintation reivieiw at thei BPKPAD officei. Findings reiveial that colleiction eiffeictiveineiss rosei progreissiveily from thei "leiss eiffeictivei" cateigory (76.99%) in 2023 to "fairly eiffeictivei" (88.98%) in 2024, and "highly eiffeictivei" (110.98%) in 2025; howeiveir, this improveimeint steimmeid morei from reialistic targeit adjustmeints than from geinuinei gains in oveirall taxpayeir compliancei, as arreiars continueid climbing from IDR 107.5 billion to IDR 127.8 billion, albeiit at a deiceileirating pacei. BPKPAD pursueid tieireid colleiction proceidureis alongsidei compreiheinsivei strateigieis, including coopeiration with thei Public Proseicutor's Officei, a tax peimutihan (amneisty) policy, mobilei tax units, and digitalization through thei BIJAK application. Thei study concludeis that eiffeictiveineiss scoreis must bei inteirpreiteid cautiously and reicommeinds peiriodic updateis to thei tax-objeict databasei, historically groundeid targeit-seitting, and streingtheineid institutional coopeiration and digital seirviceis to sustainably curb arreiars accumulation.

Keywords:reiveinuei eiffeictiveineiss, PBB-P2, tax arreiars, taxpayeir compliancei, BPKPAD