Electronic Theses and Dissertation

Tujuan penelitian ini untuk mengkaji pengaruh pemutakhiran data akan realisasi PBB-P2 dan bagaimana sumbangan PBB-P2 untuk PAD di Kota Banda Aceh. Penelitian menggunakan metode kualitatif dan metode kuantitatif. Secara kualitatif data dan informasi diperoleh melalui wawancara, sedangkan secara kuantitatif diperoleh dengan metode uji beda rata-rata dan analisis tren. Hasil wawancara menunjukkan bahwa pemerintah daerah yaitu BPKK Banda Aceh menyatakan pemutakhiran data memberikan dampak positif terhadap realisasi penerimaan PBB-P2. Sedangkan hasil uji beda rata-rata menghasilkan persentase penerimaan PBB-P2 sebelum dan setelah pemutakhiran data belum terdapat perbedaan secara signifikan. Sedangkan, analisis tren menunjukkan pertumbuhan positif (slope +) namun sangat landai yaitu hanya 0,12 persen. Dengan demikian, perlu dibangun sistem pemutakhiran yang tepat dan optimal untuk memperoleh data yang akurat dan mampu mendukung penerimaan realisasi PBB-P2 seperti peningkatan kepatuhan wajib pajak dan partisipasi masyarakat melalui pendekatan pelayanan serta denda. Selain itu, pembaharuan pendataan wajib pajak dan objek pajak secara berkala juga penting untuk meningkatkan penerimaan PBB-P2.

The purpose of this study is to examine the effect of updating data on PBB-P2 realization and how PBB-P2 contributes to PAD in Banda Aceh City. The research used qualitative and quantitative methods. Qualitative data and information were obtained through interviews, while quantitative data were obtained using the mean difference test and trend analysis. The results of the interview showed that the local government, namely BPKK Banda Aceh, stated that updating the data had a positive impact on the realization of PBB-P2 revenue. While the results of the mean difference test resulted in the percentage of PBB-P2 revenue before and after updating the data there is no significant difference. Meanwhile, trend analysis shows positive growth (slope +) but very sloping at only 0.12 percent. Thus, it is necessary to build an appropriate and optimal updating system to obtain accurate data and be able to support the revenue realization of PBB-P2 such as increasing taxpayer compliance and community participation through service approaches and fines. In addition, periodic updating of taxpayer and tax object data is also important to increase PBB-P2 revenue.