Indonesian Journal of Public Policy Review
Vol 24 (2023): October
Public Policy

Implementation of the Land and Building Tax Amnesty Program: A Case Study Analysis at the Regional Tax Service Agency
Penerapan Program Pemutihan Pajak Bumi dan Bangunan: Analisis Kasus di Badan Pelayanan Pajak Daerah.


Article View
  • Husain Ibrahim Al Rasyid,
  • Isnaini Rodiyah
Husain Ibrahim Al Rasyid
Universitas Muhammadiyah Sidoarjo, Indonesia
Isnaini Rodiyah
Universitas Muhammadiyah Sidoarjo, Indonesia
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijppr.v24i0.1338
Published January 18, 2024
Keywords
  • Land and Building Tax,
  • Exemption Program,
  • Implementation,
  • Sidoarjo Regency,
  • Communication
How to Cite
Al Rasyid, H. I., & Rodiyah, I. (2024). Implementation of the Land and Building Tax Amnesty Program: A Case Study Analysis at the Regional Tax Service Agency. Indonesian Journal of Public Policy Review, 24, DOI 10.21070/ijppr.v24i0.1338. https://doi.org/10.21070/ijppr.v24i0.1338

Copyright (c) 2024 Husain Ibrahim Al Rasyid, Isnaini Rodiyah

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This qualitative descriptive study investigates the implementation of the Land and Building Tax (PBB) exemption program in Sidoarjo Regency, focusing on communication, resources, disposition, and bureaucratic structure. Employing purposive sampling, primary data was gathered through observation, interviews, and documentation. Utilizing Miles and Huberman's data analysis, the study reveals that all variables were fulfilled, with challenges arising from insufficient information dissemination by some villages and a shortage of billing staff. The Sidoarjo Regional Tax Service Agency (BPPD) is urged to innovate communication channels for direct community engagement and enhance staffing levels. This research provides valuable insights for policymakers and tax authorities globally, emphasizing the need for efficient communication strategies and resource allocation to ensure successful tax exemption programs.

Highlight :

  • Effective Communication: The study underscores the crucial role of communication in the successful implementation of the Land and Building Tax (PBB) exemption program, emphasizing the need for streamlined information flow between villages and residents.

  • Resource Allocation: The research highlights challenges stemming from a shortage of billing staff in Sidoarjo Regency, emphasizing the significance of adequate resource allocation to ensure the smooth operation of tax exemption policies.

  • Policy Implications: The findings provide actionable insights for tax authorities and policymakers globally, emphasizing the importance of efficient communication strategies and resource management in optimizing the effectiveness of land and building tax exemption programs.

Keywords: Land and Building Tax, Exemption Program, Implementation, Sidoarjo Regency, Communication

 
Article View

References

  1. Pemerintahan Negara Indonesia, "Undang-Undang No. 9 Tahun 2015 juncto (jo) Undang-undang No. 23 tahun 2014 tentang pemerintahan daerah," 2015.
  2. Mardiasmo, "Otonomi dan Manajemen Keuangan Daerah," Andi, Yogyakarta, 2002.
  3. M. Barzelay, "Managing Local Development, Lessons from Spain," Policy Sciences, 1991.
  4. Mardiasmo, "Perpajakan Edisi Terbaru 2018," CV. Andi Offset, Yogyakarta, 2018.
  5. Budi Winarmo, "Kebijakan Publik Era Globalisasi (Teori, Proses Dan Studi Kasus Komparatif)," CAPC (Center of Academic Publishing Service), Yogyakarta, 2016.
  6. P. K. Sidoarjo, "Keputusan Kabupaten Sidoarjo Nomor 188/498/438.1.1.3/2021," 2021.
  7. N. Dzikra K and S. Winarningsih, "Analysis of Tax Penalty Relief Program Implementation on the Receivables Income of PBB Bandung City," Jurnal Ekonomi dan Bisnis Terapan, 2020.
  8. Sugiyono, "Metode Penelitian Kuantitatif, Kualitatif dan R&D," PT: Alfabet, Bandung, 2016.
  9. Notoadmodjo, "Metode Penelitian Kesehatan," Rineka Cipta, Jakarta, 2010.
  10. M. Miles and A. M. H., "Analisis Data Kualitatif: Buku Sumber tentang Metode-Metode Baru Cetakan ke-1," Universitas Indonesia Press, Jakarta, 1992.
  11. W. N. Dunn, "Pengantar Ilmu Analisis Kebijakan Publik," Gajah Mada University, Yogyakarta, 2003.
  12. A. Wiranti, "Wawancara Pribadi dengan Husain Ibrahim," 14 Juli 2022, Kantor Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo, Jawa Timur, Indonesia.
  13. W. Meti, "Wawancara Pribadi dengan Husain Ibrahim," 10 Januari 2023, Kecamatan Waru, Kabupaten Sidoarjo, Jawa Timur, Indonesia.
  14. Bintari, "Wawancara Pribadi dengan Husain Ibrahim," 9 Januari 2023, Kecamatan Waru, Kabupaten Sidoarjo, Jawa Timur, Indonesia.
  15. Hanan, "Wawancara Pribadi dengan Husain Ibrahim," 20 Oktober 2022, Kantor Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo, Jawa Timur, Indonesia.