Efektivitas Penerapan Kebijakan Relaksasi PBB P-2 di Era New Normal pada Bappenda Kabupaten Bogor

Abstract

The Rural And Urban Land And Building Tax (PBB-P2) Relaxation Policy was issued by the local government to facilitate taxpayers in the new normal era. The Bogor Regency Regional Revenue Management Agency is one of the institutions that implement PBB P-2 relaxation policy in Bogor Regency in the period 2020 – 2022. This research aims to evaluate the effectiveness of the PBB P-2 relaxation policy. This research used qualitative research methods. This research was conducted by analyzing the effectiveness of implementing the PBB P-2 relaxation policy using the George Edward III model and calculating the level of effectiveness of PBB P-2 revenues when the tax relaxation policy was implemented. The results is indicate that the relaxation policy based on the George Edward III model is still not overall effective. However, based on the calculation of the effectiveness, PBB P-2 revenues in the new normal era is very effective. The relaxation policy greatly affected tax revenue due to reduction of rate and the elimination of fines and discounts of tax receivables in previous years. It can be concluded that despite the implementation of tax relaxation, the Bogor Regency government has suprassed the revenue target which can be used to fund regional development.