Implementation Of Land And Building Tax (PBB) Reduction Policy For Individual Taxpayers In Palembang City
DOI:
https://doi.org/10.24256/kharaj.v8i1.9719Keywords:
Policy Implementation, Land and Building Tax (PBB), Canons of Taxation, Palembang City, Individual Taxpayers.Abstract
Objective: This study aims to analyze the implementation of the Land and Building Tax (PBB) reduction policy for individual taxpayers in Palembang City based on the principles of Adam Smith's Canons of Taxation. Furthermore, this study aims to identify factors influencing the success of implementation and compare the realization of the policy across three recipient criteria: the underprivileged, retirees, and veterans. Method: This study used a qualitative descriptive method with a field study approach in Palembang City. Data were collected through direct observation, documentation, and in-depth interviews with eight key informants, including the Head of the Palembang City Regional Tax Management Agency (Bapenda), relevant technical officials, and taxpayer representatives from each category. Data analysis techniques included data condensation, data presentation, and drawing conclusions, the validity of which was tested through source triangulation. Results: The research findings indicate that the policy implementation has been quite successful, meeting four main aspects: (1) Equality, through factual verification of taxpayers' economic conditions and the provision of inclusive services for vulnerable groups; (2) Certainty, based on the legal basis of Mayoral Regulation No. 5 of 2020 and SOPs that guarantee a 7–14-day service time; (3) Convenience of Payment, through the provision of digital payment channels and e-commerce; and (4) Economic of Collections, which has successfully increased compliance and reduced tax arrears. However, there is a gap in implementation, with pensioner criteria dominating applications compared to veterans and low-income groups.Implications: The results of this study suggest the need for more extensive outreach, especially for veterans and low-income groups, to minimize information gaps. For policy practitioners, it is recommended to accelerate the transition to full digitalization to reduce reliance on physical documents and increase administrative efficiency. Future research could expand the scope to corporate taxpayers or analyze the effectiveness of policy communication at the grassroots level.
References
Abduh, Arridho., (2019). Penyelesaian Sengketa Pajak Melalui Lembaga Keberatan. In Desember: Vol. I (Issue 2).
Adyanto, P., Darno, D., & Al Qadri, M. (2022). Analysis of Educational Policy Against Distance Learning During a Pandemic. AL-ISHLAH: Jurnal Pendidikan, 14(1), 959–966. https://doi.org/10.35445/alishlah.v14i1.801
Agustino, L. (2016). Dasar-Dasar Kebijakan Publik. Alfabeta.
Aristina, K., Juliprijanto, W., Panji, ), Prasetyanto, K., & Ekonomi, F. (2021). Analisis Kebijakan Moneter dan Kebijakan Fiskal terhadap Pertumbuhan Ekonomi di Indonesia tahun 2005-2018 Analysis Of Monetary Policy And Fiscal Policy On Economic Growth In Indonesia 2005-2018.
Asyaif Hamas, F. (2021). Kebijakan Perencanaan Pembangunan: Sebuah Kajian Pustaka Terstruktur (Systematic Literatur Review). Jurnal Studi Kepemerintahan, 4(1). www.scopus.com
Creswell, J. W. (2016). Pendekatan Metode Kualitatif, Kuantitatif dan Campuran Edisi Keempat. Pustaka Pelajar.
Dahniar, M., & Yuliani, F. (2025). Evaluasi Kebijakan Pemberian Pengurangan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb- P2) Akibat Dampak Pandemi Covid-19 Di Kota Pekanbaru.
Dini Akmal, A., & Nurhabibi, P. (2020). Academic Manuscript in the Formulation of Nagari Rules.
Hasna Puspita, I., & Setyawan, S. (2022). Analisis Kepatuhan Wajib Pajak Berdasarkan Realisasi Penerimaan Pbb Pada Bppkad Kabupaten Purworejo. https://transpublika.co.id/ojs/index.php/Transekonomika
Iswari, K. C. S., & Dwi Ratnadi, N. M. (2020). Analisis Potensi Pajak Hotel dan Konstribusinya Terhadap PAD Kabupaten Badung. E-Jurnal Akuntansi, 30(2), 403. https://doi.org/10.24843/eja.2020.v30.i02.p10
Januar, Mutiara. (2021). Analisa terhadap Kebijakan Fiskal dan Moneter Indonesia dalam Menghadapi Wabah Pandemi Covid-19. Keuangan Dan Investasi ), 4(2), 118–130. www.djkn.kemenkeu.go.id,
Karmila, M., Wahyudi, Y. T., & Firdaus, M. R. (2020). Implementasi Kebijakan PBB P2 di Desa Sukabakti, Kec. Tarogong Kidul, Kab. Garut.
Kurhayadi. (2023). Public Policy Implementation: A Theoretical Review.
Maruf, A. (2021). Reintegrasi Sosial Bagi Warga Binaan Lembaga Pemasyarakatan Kelas Iia Watampone. In Budget Number. https://ejournal.stisdarussalam.ac.id/index.php/jd
Moleong, L. J. (2018). Metodologi Penelitian Kualitatif. PT Remaja Rosdakarya.
Muniroh, Amalia, L., & Pujiastuti, W. (2024). Pengaruh Pemahaman Perpajakan, Sanksi Perpajakan, Sosialisasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Umkm Di Kota Malang.
Natika, L., Putri, G. (2021). Evaluasi Kebijakan Pengujian Kendaraan Umum dan Barang di Dinas Perhubungan Kabupaten Subang (Vol. 3, Issue 1). http://ejournal.unsub.ac.id/index.php/publik
Ningrum, M. A. S. (2024). Analisis Efektivitas Dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Di Badan Pengelolaan Keuangan Daerah Kabupaten Wonogiri.
Novi Satria, D., Maina Putri. (2021). Pengaruh Sistem E-Filling, Kesadaran Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Di Kpp Pratama 1 Padang. Jurnal Ilmiah Pendidikan Scholastic), 5(2). http://e-journal.sastra-unes.com/index.php/JIPS
Nur, F., & Mahendra, G. K. (2022). Implementasi Kebijakan Peraturan Daerah Kabupaten Parigi Moutong Nomor 12 Tahun 2012 Tentang Penyelenggaraan Penanggulangan Bencana Di Kabupaten Parigi Moutong. Jurnal Studi Kepemerintahan, 5(2).
Nurferyanto, D., & Takahashi, Y. (2024). Establishing Boundaries to Combat Tax Crimes in Indonesia. Laws, 13(3). https://doi.org/10.3390/laws13030029
Nusantara Achmad, G., Noer A’la, B., & Mala, D. S. (2022). Analisis Peranan Efektivitas dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah Kota Bandung Periode 2017-2021 (Vol. 10, Issue 3).
Perdana Kusuma, E., Soebagiyo, D., & Hasmarini, M. I. (2025). Analisis Utang Pemerintah terhadap Kebijakan Fiskal di Indonesia 2014-2023. Center of Economic Student Journal, 8(1), 2621–8186. https://doi.org/10.56750/csej.v8i1.1073
Pratiwi, E. H. (2016). Analisis Efektivitas Dan Kontribusi Pajak Hotel, Pajak Restoran, Pajak Reklame Dan Pajak Parkirpada Pendapatan Asli Daerah Kota Tangerang Tahun 2010–2014.
Purba, B., Anindya, D. A., & Syukri, A. (2024). Ekonomi Publik Teori dan Penerapan Kebijakan Fiskal.
Saputri, E., Hakim, A., & Noor, I. (2015). Implementasi Kebijakan Pemungutan Pbb – P2 Di Kecamatan Galis Kabupaten Pamekasan.
Sari, F. M., Astuti, A., Zamanda, D., Restu, P., & Fadilla, A. (2024). Kebijakan Fiskal dan Dampaknya Terhadap Perekonomian Indonesia. In Journal of Economics, Assets, and Evaluation (Vol. 1, Issue 4). https://economics.pubmedia.id/index.php/jeae
Sari, I. M., Dewi, F. A., Fadila, N., & Rivadah, M. (2021). Analisis Implementasi Kebijakan Pendidikan Uu No. 20 Tahun 2003 Terhadap Pendidikan Nasional Di Indonesia. Jurnal Soshum Insentif, 4(1), 98–103. https://doi.org/10.36787/jsi.v4i1.552
Sayyidah, J., Rizal, D. (2020). Pengaruh Kesadaran Wajib Pajak dan Kegiatan Sosialisasi Perpajakan terhadap Penerimaan Pajak Penghasilan. In Agustus (Vol. 6).
Sentosa Mulia, P. T., & Yuliasandy, B. (2025). Analisis Tantangan dan Solusi Penagihan PBB P2 : Perspektif Petugas Pajak Di Wilayah Kota Yogyakarta Nugraheni Diah Pratitis, Muda Setia Hamid Analisis Pembiayaan Yayasan Pendidikan IslamAl Adli Melalui Corporate Social Responsibility.
Setiawati, G. F., & Gayatrie, C. R. (2018). Analisis Efektivitas Dan Kontribusi Pajak Restoran Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Semarang. Jurnal Aktual Akuntansi Keuangan Bisnis Terapan.
Solikin, A., & Choirunnisah, H. (2019). Kesinambungan Fiskal dan Estimasi Fiscal Reaction Function Indonesia Tahun 1977-2017.
Suandy, E. (2008). Hukum Pajak (1st ed., Vol. 2).
Subarsono. (2021). Analisis Kebijakan Publik Konsep, Teori dan Aplikasi. Pustaka Pelajar.
Sugiyono. (2017). Metodologi Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Susanto, D. A. (2021). Eksplorasi Implementasi Reformasi Perpajakan Di Kantor Pelayanan Pajak. Https://Jurnal.Unitri.Ac.Id/Index.Php/Refrensi/Index.
Syah, N. A., Jamal, (2021). Analisis Efektivitas Kerja Pemungutan Pajak Daerah Berbasis Daring pada Badan Pendapatan Daerah Kabupaten Kolaka. PAMARENDA : Public Administration and Government Journal, 1(1), 65–80. http://ojs.uho.ac.id/index.php/pamarenda/index65
Usman, U., & Wartoyo, W. (2024). Analysis of Fiscal Policy in the Management of the National Budget in Indonesia. Peradaban Journal of Economic and Business, 3(1), 55–71. https://doi.org/10.59001/pjeb.v3i1.154
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Desi Novita Sari, M.Husni Thamrin, Akhmad Mustain
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
