PENGELOLAAN PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH KOTA CIMAHI
Abstract
This study aims to analyze the management of Land and Building Tax (Pajak Bumi dan Bangunan, PBB) as an instrument for increasing Local Own-Source Revenue (Pendapatan Asli Daerah, PAD) in Cimahi City. Using a qualitative descriptive approach, this research explores the effectiveness of planning, implementation, and supervision of PBB management carried out by the Regional Revenue Agency of Cimahi City. Data were collected through interviews, documentation, and observation, and analyzed using the Miles and Huberman model. The findings show that the management of PBB in Cimahi City has been running relatively well in terms of planning and administration but still faces obstacles in data updating, taxpayer awareness, and coordination between agencies. The implementation of digital-based tax services has improved efficiency but has not yet significantly increased tax compliance. The study concludes that to optimize PBB as a revenue source, the government must strengthen strategic planning, enhance information systems, and intensify supervision through transparent and participatory mechanisms. Theoretically, this research contributes to the application of management theory (planning, organizing, actuating, controlling) in local tax governance, emphasizing accountability and service-oriented management.
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