EFEKTIVITASIKEBIJAKAN PEMUNGUTAN PAJAK BUMIIDAN BANGUNAN (PBB) DI DESA CURUGKEMBAR KECAMATAN CURUGKEMBAR KABUPATEN SUKABUMI

Abstract

This research is motivated by the problems that arise in the efforts of the Effectiveness of Land and Building Tax (PBB) Collection Policy in Curugkembar Village, Curugkembar District, Sukabumi Regency. The focus of the research is on how the implementation of this policy has not been optimal in the area. This study aims to provide a deeper understanding of the factors that influence the effectiveness of the PBB collection policy and how the policy can be improved.
 This research was conducted in Curugkembar Village, Curugkembar Sub-district, Sukabumi District, using a qualitative approach and descriptive study method. The research participants consisted of six people who were selected using purposive sampling and snowball sampling techniques. The informants included the Curugkembar Village Head, Curugkembar Village PBB Collector, Hamlet Heads, and taxpayers in the Curugkembar community.
 Data collection methods in this study included participatory observation, semi-structured interviews, and documentation studies with the support of various tools such as guidebooks, interview guidelines, and field notes. Data validity was obtained through triangulation techniques involving variations in data collection techniques, data sources, and data collection time. The collected data were then analyzed using the methods of reduction, data presentation, and conclusion drawing.
 The results of this study reveal that the understanding of the Land and Building Tax Collection Policy Effectiveness program in Curugkembar Village is still inadequate. The implementation of this policy still experiences obstacles in terms of being on target, on time, and achieving goals that are not optimal. This suggests that there is an expansion of understanding needed to implement this policy more effectively.
 This research contributes to a further understanding of the obstacles faced in the implementation of the PBB Collection Policy in the Curugkembar Village area. The implication is that the results of this study can be used as a basis for relevant parties to make improvements in the implementation strategy of this policy, so that its effectiveness can be improved and policy objectives can be better achieved.