ANALISIS LEVERAGE POINT DALAM PENAGIHAN PAJAK TERUTANG PBB-P2, PKB, DAN PAJAK REKLAME PADA BAPENDA DKI JAKARTA

MICHELLE ANGEL VENECIA CALISTA, . (2025) ANALISIS LEVERAGE POINT DALAM PENAGIHAN PAJAK TERUTANG PBB-P2, PKB, DAN PAJAK REKLAME PADA BAPENDA DKI JAKARTA. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis leverage point dalam konteks penagihan pajak terutang pada tiga jenis pajak daerah yang menjadi sumber utama Pendapatan Asli Daerah (PAD) di DKI Jakarta, yaitu Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2), Pajak Kendaraan Bermotor (PKB), dan Pajak Reklame. Leverage point merujuk pada titik-titik strategis dalam sistem penagihan pajak yang jika dioptimalisasi dapat meningkatkan efektivitas dan efisiensi penerimaan pajak. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada Badan Pendapatan Daerah (Bapenda) DKI Jakarta. Hasil penelitian menunjukkan bahwa penagihan PKB memiliki efektivitas tertinggi karena pemanfaatan leverage point yang optimal melalui penggunaan teknologi aplikasi SIGNAL, kolaborasi intensif dengan Kepolisian, serta strategi penagihan door-to-door. Sementara itu, penagihan PBB-P2 dan Pajak Reklame masih menghadapi kendala dan membutuhkan optimalisasi leverage point seperti pembersihan dan pemutakhiran data piutang, pengembangan dashboard monitoring real-time untuk memantau penerimaan secara langsung, serta penguatan integrasi lintas sistem antar instansi terkait. Rekomendasi utama penelitian ini adalah penerapan pendekatan sistemik yang memprioritaskan penguatan struktur informasi, aturan sistem (termasuk kolaborasi antar-lembaga), dan inovasi teknologi agar penagihan pajak daerah dapat berlangsung secara berkelanjutan dan efektif. Kata Kunci: Leverage Point, Penagihan Pajak, Pajak Terutang, PBB-P2, PKB, Pajak Reklame, Bapenda DKI Jakarta ***** This study aims to analyze leverage points in the context of tax collection for three types of local taxes that are the main sources of Local Own-Source Revenue (PAD) in DKI Jakarta, namely Rural and Urban Land and Building Tax (PBB-P2), Motor Vehicle Tax (PKB), and Advertising Tax. Leverage points refer to strategic points in the tax collection system which, if optimized, can increase the effectiveness and efficiency of tax revenue. This study uses a qualitative method with a case study approach at the DKI Jakarta Regional Revenue Agency (Bapenda). The results show that PKB collection has the highest effectiveness due to the optimal utilization of leverage points through the use of SIGNAL application technology, intensive collaboration with the police, and door-to-door collection strategies. Meanwhile, PBB-P2 and Advertising Tax collection still face obstacles and require optimization of leverage points such as cleaning and updating receivables data, developing a real-time monitoring dashboard to directly monitor revenue, and strengthening cross-system integration between relevant agencies. The main recommendation of this study is the application of a systemic approach that prioritizes strengthening information structures, system rules (including inter-agency collaboration), and technological innovation so that local tax collection can be carried out sustainably and effectively. Keywords: Leverage Point, Tax Collection, Outstanding Taxes, PBB-P2, PKB, Pajak Reklame, Jakarta Provincial Revenue Agency

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Indra Pahala, M.Si. ; 2). Petrolis Nusa Perdana M.Acc.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Michelle Angel Venecia Calista .
Date Deposited:	04 Feb 2026 06:28
Last Modified:	04 Feb 2026 06:28
URI:	http://repository.unj.ac.id/id/eprint/64733

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