Published: 2025-06-01

Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB)

DOI: 10.35870/jemsi.v11i3.4143

Putri Cahyani Tribuana, Oon Feriyanto
  • Putri Cahyani Tribuana: Universitas Teknologi Digital , Indonesia . image/svg+xml
  • Oon Feriyanto: Universitas Teknologi Digital , Indonesia . image/svg+xml
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Abstract

This study examines the management of Land and Building Tax (PBB) in Tanjungwangi Village, where the realization rate remains below 50% of the target, affecting regional revenue. The purpose of this research is to analyze how PBB is managed, identify factors influencing the effectiveness of village performance, and explore existing obstacles. This reseacrh use a descriptive qualitative method was used, with data collected through observation, interviews, and documentation. The findings indicate that PBB management aligns with government policies but still faces several challenges, both internal (motivation, leadership, discipline) and external (community economic conditions, lack of socialization, geographical barriers, and inaccurate data). Recommendations include officer training, increased public outreach, and updating PBB data.

Keywords

Effectiveness ; Performance ; Land and Building Tax

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How to Cite

Tribuana, P. C., & Feriyanto, O. (2025). Efektivitas Pengelolaan Pajak Bumi dan Bangunan (PBB) . JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1496-1503. https://doi.org/10.35870/jemsi.v11i3.4143
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: %750 %e, %2025

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Author Biographies
Putri Cahyani Tribuana
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Program Studi Akuntansi, Universitas Teknologi Digital, Kota Bandung, Provinsi Jawa Barat, Indonesia.

Oon Feriyanto
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Program Studi Akuntansi, Universitas Teknologi Digital, Kota Bandung, Provinsi Jawa Barat, Indonesia.

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