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Volume 4 Number 12, December, 2024 p- ISSN 2775-3735- e-ISSN 2775-3727 |
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ADVOCACY PROCESS FOR RURAL AND URBAN LAND AND BUILDING TAX
POLICIES IN KURIPAN VILLAGE, PURWODADI DISTRICT |
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Faiq Najib Hasan1*, Retno Sunu Astuti2,
R. Slamet Santoso3 FISIP, Universitas Diponegoro1,2,3 Email: [email protected], [email protected] |
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ABSTRACT |
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Regulations regarding Land and
Building Tax (PBB) have been regulated in Law Number 12 of 1985 which was
later amended by Law Number 12 of 1994 concerning Land and Building Tax.
PBB-P2 is a tax imposed on land and/or buildings owned, controlled, or
utilized by individuals or entities, except for the plantation, forestry,
mining, and public facilities sectors. Awareness of paying taxes is
considered a form of commitment from the community as taxpayers. This study
analyzes the PBB-P2 policy advocacy process in Grobogan Regency and analyzes
its supporting and inhibiting factors, with a special focus on Kuripan
Village. This study uses a qualitative descriptive method with an inductive
approach, through direct observation, in-depth interviews and analysis of
supporting documents. Interviews were conducted with related parties such as
the Purwodadi Sub-district Head, the Head of Kuripan Village, PBB-P2
Collecting Officers, and Taxpayers. The results of the study show that
although this policy has yielded positive results, there are still challenges
such as lack of communication and socialization, delays in the distribution
of SPPT and low level of public understanding. Innovations such as payments
by mobile banking, PBB-P2 Payment Posts, and PBB-P2 intensification have been
implemented, but they are still not optimal. Intensive communication with
stakeholders, continuous socialization, and policy support can improve the
optimization of PBB-P2 and contribute to increasing the Realization of PBB-P2
Revenue in Kuripan Village and contribute to the Regional Original Revenue
(PAD) in Grobogan Regency. |
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KEYWORDS |
PBB-P2, Policy Advocacy,
Revenue Realization |
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This work
is licensed under a Creative Commons Attribution-ShareAlike
4.0 International |
INTRODUCTION
Rural and Urban Land and Building Tax (PBB-P2) is one of the fundamental components in the tax system in Indonesia (Akmal et al., 2022). This tax is imposed on land and/or buildings owned,
controlled, or utilized by individuals or legal entities, with exceptions for
land and buildings used for plantations,
forestry, mining, and public facilities
(Hughes et al., 2020). The existence of PBB-P2 is very important because it is
the backbone of regional original revenue (PAD), which
plays a significant role in supporting regional development (Kurniawan et al., 2024). The government views PBB-P2 as a strategic instrument
to increase regional revenue to finance various development programs,
especially in the provision of infrastructure
and public services (Momongan et al., 2021). In this context, public understanding and compliance with tax obligations is crucial to
achieve this goal (Susilawati et al., 2023).
The implementation of PBB-P2 requires a land registration
system or cadastral that covers various aspects, both fiscal, social, economic,
legal, and environmental related to land
and its owners
(Kalkuhl et al., 2018). Thus, this tax not only has a fiscal nature, but also serves as a tool for managing and
regulating land use (Putra & Mahiswara,
2024). In the context of regional development, community
involvement as taxpayers (WP) is very necessary to support smooth tax payments, so
that all development activities can run well
(Indriasih et al., 2023). The success of the implementation of PBB-P2 can be seen
from how effectively the public understands and implements their obligations,
as well as how well the government
manages the existing tax system.
The increase in the population and the increasing need
for housing also have an impact on PBB-P2 revenues. The increase in the selling
value of land and buildings is in line with the increase in population,
reflecting the potential for greater
tax revenue (Kosasi & Barus, 2017). However, to achieve this potential, it is necessary to
increase public awareness and compliance with tax obligations. The PBB-P2 collection mechanism uses the Official Assessment System, where the amount
of tax payable is
calculated and determined by the tax officer (Budhiartama & Jati, 2016).
Community involvement in understanding this mechanism is the
key to increasing
the realization of regional tax revenues.
Regulations on PBB-P2 have been regulated in Law Number
12 of 1985 and its amendments in Law Number 12 of 1994, the implementation of
PBB-P2 still faces various challenges. In Grobogan Regency, for example, the
level of community compliance with PBB-P2 payments is still not optimal. Some
of the obstacles that cause this include a low level of awareness, a lack of
effective socialization, and weak incentives for tax collectors. This condition
resulted in tax revenues not reaching the expected target. In this case, a more
structured and systematic approach in conveying information to the public
about PBB-P2 is urgently needed (Ayuningsekar et al.,
2023).
Kuripan Village, as one of the urban areas that has a
significant target for the realization of PBB-P2 revenues, also faces similar
challenges. To overcome this problem, more intensive policy advocacy efforts
are needed, both through education to the public and improvements in the tax law management
and enforcement system (Rosenbloom et al., 2022). This advocacy must be carried out with a participatory
approach, where the community is involved
in the policy formulation process related to PBB-P2 (Saputra et al., 2022). With the right advocacy, it is hoped that the
implementation of PBB-P2 in Kuripan Village and Grobogan Regency in general can run
more effectively and make a maximum
contribution to regional development.
Policy advocacy plays an important role in every stage of
the public policy process, from formulation to evaluation, and
is greatly influenced by social,
political, and economic dynamics (Kraft & Furlong,
2019). According to Thomas R. Dye (1969), public policy
is any action that the
government chooses, both done and not done, to regulate various aspects of
people's lives. This advocacy process aims to fight for the interests of the
community by actively influencing the decision-making process. Therefore, it is
important to understand how the advocacy process can increase public
awareness and participation in tax obligations (Thelma, 2024). In the context of policy advocacy, there are various
supporting factors that can increase the
effectiveness of these advocacy efforts (Chhetri & Zacarias,
2021). One of the main factors is public support, which
includes public awareness and participation in the decision-making process. In
addition, the involvement of relevant parties, such as local governments, civil
society organizations, and other stakeholders, is also very important to create
strong synergies in advocacy efforts. With this support, policy advocacy will
be easier to accept and implement.
On the other hand, policy advocacy cannot be separated
from the challenges and obstacles that may arise. These obstacles can come from
a variety of sources, including constitutions that set certain limits, existing
systems that may not support change, and a lack of human resources with adequate competence
and skills (Handayani et al., 2015). These challenges can be a significant obstacle in
driving desired public policy changes. Therefore, it is important to formulate
and implement the right strategies to overcome these various obstacles. With
planned measures, advocacy can run more effectively and encourage policy
changes that are more responsive and adaptive to the needs of the community.
This is particularly relevant in the context of the Rural and Urban Land and
Building Tax (PBB-P2), which is an important tax that must be paid every year.
PBB-P2 has a repayment deadline set until September 30 every year. Therefore,
increasing public awareness and compliance with this obligation is urgently
needed to ensure the achievement of the expected tax revenue target.
The author will conduct an in-depth study in this study
about the PBB-P2 policy advocacy process that takes place in Kuripan Village.
This research will focus on the challenges faced in the implementation of this
policy as well as supporting factors that can be used to improve the
effectiveness of advocacy. With a comprehensive approach, this research is
expected to provide meaningful insights into the role of policy advocacy in
increasing public awareness and compliance with tax obligations. In addition, this
research will also discuss how advocacy can contribute to supporting
sustainable regional development.
Through this research, it is hoped that various
strategies and concrete steps that can be taken will be identified to increase
public awareness of the importance of PBB-P2 payments and strengthen the tax
management system in Kuripan Village. The authors hope that the findings of
this study will not only make an academic contribution to the development of
science, but also provide practical solutions for the development of better and
more inclusive tax policies in the regions. Thus, this research is expected to
be a reference for related parties in formulating policies that are more effective and oriented to
the needs of the community.
RESEARCH METHOD
The research method applied in this study uses
a comprehensive analytical approach, with qualitative descriptive methods as
the main basis. This approach focuses on in-depth data collection and analysis,
to produce a rich picture of the PBB-P2 policy advocacy process in Kuripan Village.
The research was carried out in Kuripan Village, Purwodadi District, Grobogan
Regency. In the implementation of the research, the author plays the role of
the main instrument, responsible for collecting data and conducting interviews
with various key informants, such as the Sub-district Head, Village Head,
PBB-P2 collection officers, and taxpayers. Various auxiliary tools, such as
voice recordings, photo documentation, and documents related to the UN-P2
policy, are used to support the validity of the data obtained.
The data collection process involves several techniques,
including direct observation of conditions in the field, in-depth interviews to
explore the perspective of informants, and documentation as supporting
evidence. The collected data is then systematically analyzed through the stages
of qualitative data analysis, which includes data condensation, data
presentation in narrative form, and data verification to ensure the accuracy
and validity of the conclusions produced. With a clear presentation of the methods,
places, times, tools, and techniques of data collection, it is hoped that this
research can make a significant contribution to the understanding of PBB-P2
policies and its advocacy process in Kuripan Village. This methodological
approach is designed to obtain in-depth and relevant research results, so that
it can provide meaningful insights for further policy development. This
research is expected to be able to explain the challenges and opportunities
faced in the advocacy process, as well as provide recommendations for policy improvements that are more effective and responsive to the needs
of the community.
RESULT AND
DISCUSSION
A. Analysis of the PBB-P2 Policy Advocacy Process in Kuripan Village
The advocacy process for the Rural and Urban Land and Building Tax
(PBB-P2) policy in Grobogan Regency is an important instrument to support
regional revenue. This policy plays a strategic role in improving community
welfare through sustainable development. However, its implementation is often
faced with various challenges, especially in the timely delivery of information and public compliance
with tax payment obligations.
One of the main challenges in Kuripan Village is the delay and
inaccuracy in the submission of Tax Payable Returns (SPPT) to taxpayers. This
led to confusion regarding the amount of taxes and payment deadlines, which
ultimately hampered compliance targets. Although Grobogan Regent Regulation
Number 63 of 2022 has regulated the PBB-P2 mechanism, including the flexibility
of payment channels and the active role of the village government, problems in
the field such as the lack of incentives for collection officers are still a
significant obstacle.
In the last ten years, the realization of PBB-P2 revenue in Kuripan
Village has shown fluctuations influenced by the level of public awareness, the
effectiveness of information delivery, and the performance of tax collectors.
Based on the following data:
Table 1.
PBB-P2 Revenue Realization
Data in Kuripan Village
Year
2013 to 2023
|
Year |
Standard
Stipulation |
Realization |
Receivables |
Percentage |
|
2013 |
Rp285.638.418 |
Rp171.661.811 |
Rp113.976.607 |
60% |
|
2014 |
Rp311.857.203 |
Rp166.304.572 |
Rp145.552.631 |
53% |
|
2015 |
Rp324.833.341 |
Rp189.298.568 |
Rp135.534.773 |
58% |
|
2016 |
Rp338.686.193 |
Rp179.769.074 |
Rp158.917.119 |
53% |
|
2017 |
Rp378.868.269 |
Rp225.248.513 |
Rp153.619.756 |
59% |
|
2018 |
Rp379.676.472 |
Rp237.027.974 |
Rp142.648.498 |
62% |
|
2019 |
Rp473.496.438 |
Rp314.972.553 |
Rp158.523.885 |
67% |
|
2020 |
Rp517.446.897 |
Rp315.425.340 |
Rp202.021.557 |
61% |
|
2021 |
Rp564.981.390 |
Rp388.031.058 |
Rp176.950.332 |
69% |
|
2022 |
Rp607.306.608 |
Rp431.130.236 |
Rp176.176.372 |
71% |
|
2023 |
Rp687.534.082 |
Rp479.493.415 |
Rp213.006.825 |
70% |
Source :
https://sipada.bppkad.grobogan.go.id/office/
This table shows a significant increase in the Standards of
Stipulations from 2013 to 2023. However, the percentage of realization of
receivables varies, with the highest peaks in 2022 (71%) and 2023 (70%). The
increase in tax realization shows the positive impact of policy advocacy
efforts, including� the PBB-P2 Payment
Post program� which makes it easier
for citizens to pay their taxes. Even so, tax receivables remain a challenge
that must be overcome. The PBB-P2 policy advocacy strategy in Kuripan Village
needs to combine improvements in information delivery, increased socialization
through collaboration with RT/RW and community leaders, and the use of technology to
distribute SPPT more efficiently, such as through WhatsApp Groups.
Digitalization in tax services, such as those implemented in some
regions, has been proven to improve payment efficiency. However, obstacles to
technological adaptation, especially for the elderly, require a more humanistic
approach to direct socialization. This combination of technology and social
approach will be the key to improving tax compliance in Kuripan Village.
An evaluation of the implementation of PBB-P2, especially in Kuripan,
shows that this policy has a significant impact on regional development. With
improved communication, incentives for collection officers, and more intensive
socialization, PBB-P2 policies are expected to run more efficiently and
sustainably, and contribute directly to the welfare of the community.
B. Supporting and Inhibiting Factors of the PBB-P2 Advocacy
Process in Kuripan Village
Analysis of supporting factors
in the PBB-P2 policy advocacy process in Kuripan Village shows that several
aspects have an important role in the successful implementation of this policy.
These factors include support from the local government, the existence of the
PBB-P2 Payment Post program, and the active involvement of RT/RW in socializing
policies.
The
support provided by the Grobogan Regency Regional Government, especially
through the Regional Revenue, Finance, and Asset Management Agency (BPPKAD), is
a fundamental element in the PBB-P2 policy advocacy process. BPPKAD
consistently provides accurate data and resources needed to strengthen
collaboration with other stakeholders. This inclusive approach allows for the
identification and resolution of problems, such as difficulties in tax
collection and distribution of SPPT, more quickly and efficiently. In addition,
BPPKAD also took the initiative to conduct direct visits to delinquent
taxpayers, in order to accelerate the realization of tax revenues in Kuripan
Village. This door-to-door effort has proven to be effective
in solving tax payment problems and increasing taxpayer participation.
The
PBB-P2 Payment Post Program spread across 23 RWs in Kuripan Village also makes
a significant contribution to increasing community participation in tax
payments. This program makes it easier for residents to access in carrying out
their tax obligations, overcoming distance constraints that are often
obstacles. With the existence of payment posts in strategic locations, people
not only have an easier time paying taxes, but also become more aware of the
importance of PBB-P2. This increase in participation can be seen from the
increase in the taxpayer compliance rate from 29% to 39.39% after the program
was implemented. In addition, the number of tax receivables has also been
reduced from IDR 524,176,501 to IDR 447,457,961, showing a positive impact from
the implementation of the program. In other words, this program not only makes
it easier for the community to pay taxes, but also strengthens the capacity of
local governments in carrying out their duties for the welfare of the
community. As a further illustration, the following is presented data on the
realization of PBB-P2 receipts before and after the implementation of the
PBB-P2 Payment Post program in Kuripan Village:
Table 2. PBB-P2 Revenue Realization Data before the
PBB-P2 Payment Post Program in 2024
|
No |
Area name |
Number of
Tuition fees |
Ordinances |
Acceptance |
Receivables |
% |
|
|
Pokok |
Fine |
||||||
|
1 |
Kuripan |
7481 |
738.296.483 |
214.119.982 |
0,00 |
524.176.501 |
29,00 |
Sumber: https://sipada.bppkad.grobogan.go.id/office/
The data
describes the condition of PBB-P2 receipts in Kuripan Village in the period
from February 13 to July 31, 2024. In this period, tax revenue only reached IDR
214,119,982 out of a total stipulation of IDR 738,296,483, with a compliance
rate of 29%. The large amount of tax receivables shows the need to increase
public awareness in fulfilling their tax obligations. After the implementation
of the PBB-P2 Payment Post program, there was a significant increase in tax
revenue. The following is the data on the realization of receipts after the
implementation of the program:
Table 3. PBB-P2 Revenue Realization Data after the PBB-P2
Payment Post Program in 2024
|
No |
Area name |
Number of
tuition fees |
Ordinances |
Acceptance |
Receivqables |
% |
|
|
Base |
Fine |
||||||
|
1 |
RIFLE |
7481 |
738.296.483 |
290.838.522 |
0,00 |
447.457.961 |
39,39 |
Sumber: https://sipada.bppkad.grobogan.go.id/office/
Data as of
August 2024 shows that tax revenue increased to 39.39%, and the number of
receivables decreased significantly. This increase shows the effectiveness of
the PBB-P2 Payment Post in increasing the realization of tax revenue in Kuripan
Village. In addition, the active involvement of RT/RW in socializing the PBB-P2
policy is also a significant supporting factor. They play a key role in
disseminating information to the public about the importance of paying taxes
and their benefits for regional development. Initiatives such as citizen
meetings, announcements through communication media, and direct socialization
help strengthen people's understanding of their tax obligations. The synergy
between the local government, the Payment Post program, and the active role of
RT/RW has created an environment that supports the success of PBB-P2 policy
advocacy in Kuripan Village. This strong collaboration between the government
and the community is very important in increasing tax awareness and supporting
sustainable regional development.
The PBB-P2
policy advocacy process in Kuripan Village faces several obstacles despite
significant supporting factors. One of the main obstacles is the lack of
clarity in regulations regarding incentives for tax collectors. Without
adequate incentives, officers' work motivation decreases, which has an impact
on the accountability and transparency of tax collection. Lack of coordination
and communication between stakeholders is also a problem, with technical
challenges such as the printing of double SPPT and difficulties in adapting tax
payment technology. In addition, limited human resources and officers'
knowledge of policies contribute to low advocacy effectiveness. The inadequate
economic condition of the community is another inhibiting factor, where many
low-income residents prioritize basic needs over PBB-P2 payments. To increase
the effectiveness of PBB-P2 advocacy, several recommendations can be put
forward: first, the village government needs to increase socialization through
various communication channels; second, the integration of information
technology for SPPT distribution and payment monitoring; Third, evaluate
incentive policies for tax collectors to improve their motivation and
performance. These strategic steps are expected to improve the PBB-P2 advocacy
process, increase community compliance, and have a positive impact on regional
development.
CONCLUSION
An analysis of the PBB-P2 policy
advocacy process in Kuripan Village shows significant progress; despite facing
a number of challenges, such as delays in the submission of SPPT and minimal
public understanding. The innovation of the PBB-P2 Payment Post Program and
digital payment systems, such as mobile banking, has helped but has not
been fully accepted by taxpayers in Kuripan Village. Therefore, there needs to
be an increase in effective communication and socialization through RT/RW to
educate the public about community tax obligations. The advocacy efforts
carried out show that collaboration between the government, community leaders,
and residents is very important. Strategies that focus on public awareness and
improving information distribution can overcome various existing obstacles.
Although the mobilization of PBB-P2 policies is still not optimal, especially
related to the timely and accurate submission of SPPT, an interactive and
humanist approach in communication needs to be improved to build a better
relationship between tax collectors and the community. The importance of evaluating the
policy of providing incentives for PBB-P2 collectors is also in the spotlight.
Clearer policies and support from local governments are urgently needed to
increase the motivation of officers, so that it has positive implications for
public compliance with tax obligations. Overall, the sustainability of PBB-P2
policy advocacy in Kuripan Village must be supported by effective
communication, continuous socialization, and relevant policy adjustments to
maximize benefits for the community and strengthen sustainable regional
financial management.
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