ABSTRACT

ANALYSIS OF THE EFFECTIVENESS OF RURAL AND URBAN LAND

AND BUILDING TAX COLLECTION POLICIES IN INCREASING
TAXPAYER COMPLIANCE DURING THE COVID-19
PANDEMIC IN BEKASI CITY 2019 – 2021

Ari Agustian
CA181122574

This research was conducted to determine the Effectiveness of the

Rural and Urban Land and Building Tax Collection Policy in Increasing
Taxpayer Compliance During the Covid-19 Pandemic Period in Bekasi
City in 2019 – 2021 as well as the constraints and efforts made in Rural
and Urban Land and Building Tax (PBB-P2). Researchers used a
qualitative descriptive research method. Collecting data from this study is
by Interview, Observation, and Documentation. The results of this study
indicate that the effectiveness of collecting Rural and Urban Land and
Building Tax in increasing Revenue Realization was less effective during
the Covid-19 Pandemic when viewed from the failure to achieve the 2021
Revenue Target with a percentage of 88.38%. The ineffectiveness of the
Rural and Urban Land and Building Tax (PBB-P2) in Bekasi City is caused
by several obstacles that occur such as The Lack of Awareness of
Taxpayers because they are more concerned with their Economic
Conditions for their daily needs due to the effecs of the Covid-19
Pandemic, Uneven Socialization, Lack of Quality and Quantity of Human
Resources. Efforts made by the Regional Revenue Service for the City of
Bekasi are conducting outreach together with Digital and Retail Payment
parties to make it easier for people to pay.

Keywords: Effectiveness, Collection of Rural and Urban Land and

Building Tax, Taxpayer Compliance.