ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB DAN PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BEKASI TAHUN 2019-2024

ADINDA ZAHRA FADILA, . (2026) ANALISIS EFEKTIVITAS DAN KONTRIBUSI PENERIMAAN BPHTB DAN PBB-P2 TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BEKASI TAHUN 2019-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas dan kontribusi penerimaan Bea Perolehan Hak atas Tanah dan Bangunan (BPHTB) serta Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap Pendapatan Asli Daerah (PAD) Kota Bekasi tahun 2019–2024 serta mengetahui strategi optimalisasi penerimaan BPHTB dan PBB-P2 melalui analisis SWOT. Data yang digunakan adalah data primer dan data sekunder. Metode pengumpulan data dalam penelitian ini adalah wawancara, dokumentasi, dan studi kepustakaan. Analisis data dalam penelitian ini menggunakan metode deskriptif dengan pendekatan campuran (mixed methods), yaitu analisis kuantitatif untuk mengukur efektivitas dan kontribusi penerimaan pajak serta analisis kualitatif melalui analisis SWOT dalam merumuskan strategi optimalisasi penerimaan pajak daerah. Hasil penelitian menunjukkan bahwa: (1) tingkat efektivitas penerimaan BPHTB dan PBB-P2 di Kota Bekasi selama tahun 2019–2024 secara umum berada pada kategori efektif hingga sangat efektif, meskipun mengalami fluktuasi pada beberapa tahun tertentu; (2) kontribusi BPHTB dan PBB-P2 terhadap Pendapatan Asli Daerah (PAD) Kota Bekasi masih berfluktuasi sehingga diperlukan upaya optimalisasi; dan (3) strategi yang dapat diterapkan berdasarkan analisis SWOT meliputi optimalisasi digitalisasi pelayanan, pembaruan data objek pajak, peningkatan sosialisasi kepada masyarakat, serta penguatan koordinasi antarinstansi. Penelitian ini memiliki keterbatasan karena hanya berfokus pada BPHTB dan PBB-P2 di Kota Bekasi selama periode 2019–2024 serta menggunakan analisis SWOT yang bersifat deskriptif, sehingga hasil strategi yang dihasilkan belum dapat menggambarkan kondisi seluruh jenis pajak daerah maupun mengukur efektivitas implementasinya. Oleh karena itu, penelitian selanjutnya disarankan untuk memperluas objek dan periode penelitian, melibatkan lebih banyak informan, serta menggunakan metode analisis yang lebih komprehensif agar strategi optimalisasi penerimaan pajak daerah dapat dirumuskan secara lebih optimal. Kata Kunci: BPHTB, PBB-P2, Efektivitas, Kontribusi, Pendapatan Asli Daerah, SWOT. ***** This study aims to analyze the effectiveness and contribution of Land and Building Rights Acquisition Duty (BPHTB) and Rural and Urban Land and Building Tax (PBB-P2) revenues to the Local Own-Source Revenue (PAD) of Bekasi City during the 2019–2024 period and to formulate strategies for optimizing BPHTB and PBB-P2 revenues through SWOT analysis. This study employed both primary and secondary data. Data were collected through interviews, documentation, and literature review. The data were analyzed using a descriptive method with a mixed-methods approach, consisting of quantitative analysis to measure the effectiveness and contribution of tax revenues and qualitative analysis through SWOT analysis to formulate strategies for optimizing local tax revenues. The results indicate that: (1) the effectiveness of BPHTB and PBB-P2 revenues in Bekasi City during 2019–2024 was generally classified as effective to highly effective, although fluctuations occurred in several years; (2) the contribution of BPHTB and PBB-P2 to Bekasi City's Local Own-Source Revenue (PAD) remained fluctuating, indicating the need for further optimization efforts; and (3) strategies formulated based on the SWOT analysis include optimizing the digitalization of tax services, updating tax object data, increasing public awareness through tax education and socialization, and strengthening inter-agency coordination. This study is limited to the analysis of BPHTB and PBB-P2 revenues in Bekasi City during the 2019–2024 period and employs a descriptive SWOT analysis; therefore, the proposed optimization strategies have not been empirically evaluated for their implementation and may not fully represent the overall performance of local tax revenues. Future research is recommended to expand the scope of analysis by including additional types of local taxes, extending the observation period, involving a broader range of stakeholders, and applying more comprehensive analytical methods to produce more robust and applicable optimization strategies. Keywords: BPHTB, PBB-P2, Effectiveness, Contribution, Regional Original Revenue.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Tresno Ekajaya, S.E., M.Ak. ; 2). Septi Nurmalita, S.E., M.Ak.
Subjects:	Ilmu Sosial > Pajak dan Perpajakan
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Adinda Zahra Fadila .
Date Deposited:	14 Aug 2026 06:07
Last Modified:	14 Aug 2026 06:07
URI:	http://repository.unj.ac.id/id/eprint/70778

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