Strategy for Increasing Regional Original Revenue Through Urban and Rural Land and Building Taxes in Bulungan Regency

Abstract

Alin Ingan 2026. Strategy for Increasing Local Own-Source Revenue Through Urban and Rural Land and Building Tax in Bulungan Regency. Supervised by Abdul Majid Bakri and Dinar. This study aims to analyze strategies for increasing Local Own-Source Revenue (PAD) through the optimization of Rural and Urban Land and Building Tax (PBB-P2) and to identify the obstacles faced in its implementation in Bulungan Regency. The research uses a qualitative descriptive approach with data collection techniques through interviews and documentation. The analysis is conducted on the strategy implementation carried out by the Bulungan Regency Revenue Agency in managing PBB-P2. The research results show that increasing local revenue through property taxes (PBB-P2) is carried out by consistently applying intensification and extensification strategies during the 2020–2025 period. The intensification strategy is aimed at optimizing revenue from registered taxpayers through adjustments in rates and the Tax Object Sale Value (NJOP), direct collection of arrears, collaboration with village governments, confirmation of taxpayer status in public services, digitalizing payments, granting administrative sanction waivers, enforcing compliance, and updating taxpayer data. Meanwhile, the extensification strategy focuses on expanding the tax base through tax socialization, integrated services to villages and sub-districts, data integration with the land office, and coordination with plantation companies. Although the strategy has produced positive results, its implementation still faces some obstacles, namely low awareness and compliance among taxpayers, inaccuracies in taxpayer data, limited human resources, difficulty reaching taxpayer areas, and uneven internet access across villages