IMPLEMENTASI EFEKTIVITAS PENCAPAIAN DAN PENETAPAN RENCANA PENERIMAAN PBB KABUPATEN MURUNG RAYA KALIMANTAN TENGAH

Abstract

This research aims to analyze the causes of not achieving the PBB revenue target in Murung Raya Regency in 2019 to 2020, explain the factors that cause the realization of PBB revenue in Murung Raya Regency to exceed the target in 2021 to 2023, assess whether the strategies used in determining PBB targets are in accordance with the tax potential in Murung Raya Regency. The types of data in this research are quantitative and qualitative, the research data sources use primary and secondary data. Data collection through interviews, observation and documentation. Data analysis uses quantitative and qualitative data analysis techniques. The results show that low taxpayer awareness and less accurate data validity resulted in revenue effectiveness of only 68.10% and 64.57% in 2019 to 2020. In contrast, proactive collection strategies, data validation, and online payment optimization increased effectiveness to the highest 135.18% between 2021 and 2023. This research assesses that the target setting strategy is in accordance with regional tax potential, providing recommendations for improving tax management in the future.