Absorption of Rural and Urban Land and Building Tax (PBB-P2) Through the Tax Object Management Information System

Study of Implementation of Tax Object Management Information System Policy Based on East Kutai Regent Regulation Number 44 of 2013 in the East Kutai Regency Area

Abstract

This research aims to determine the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) through the Taxpayer Information Management System and analyze the factors that support the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB- P2) Through the Taxpayer Information Management System. This research is a type of qualitative research with a descriptive approach. In qualitative data analysis, there are three streams of activities that occur simultaneously, namely data condensation, data presentation, and conclusions. The regional government of East Kutai Regency is trying to increase Original Regional Income (PAD) by optimizing the management of Regional Tax collection. This is done through the implementation of an online and integrated information and technology-based Tax Object Information Management System. The research focus includes taxpayers in East Kutai Regency which has a total number of tax objects reaching 146,248, with around 70% more tax arrears compared to other districts. The policy implementation process for the absorption of Rural and Urban Land and Building Tax (PBB-P2) is carried out based on the East Kutai Regent's regulation Number 44 of 2013. Implementation steps include policy formulation by the Regional Government, including determining tax rates, regulations, tax exemptions, and related provisions. The Tax Object Management Information System (SISMIOP) is used to manage tax data, monitor policy implementation, and report results. Supporting factors for policy implementation through SISMIOP include efficiency in managing tax object data, support for tax outreach and education activities, as well as providing better access to taxpayers regarding tax information. The East Kutai Regency Government uses SISMIOP for monitoring, supervision and decision-making regarding taxes to ensure taxpayer compliance and optimal tax collection.