Analisis Efektivitas Penagihan Pajak dan Strategi Kualitas Pelayanan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di UPTD PPD Kota Sukabumi

Authors

  • Cica Septia Ningsih Universitas Muhammadiyah Sukabumi
  • Idang Nurodin Universitas Muhammadiyah Sukabumi
  • Hendra Tanjung Universitas Muhammadiyah Sukabumi

DOI:

https://doi.org/10.30651/jms.v10i3.27411

Abstract

Penelitian ini menganalisis efektivitas penagihan pajak dan strategi kualitas pelayanan pajak dalam meningkatkan kepatuhan Wajib Pajak PBB-P2 di UPTD PPD Kota Sukabumi. Menggunakan pendekatan kualitatif deskriptif analitis dengan pengumpulan data melalui wawancara mendalam, observasi non-partisipatif, dan studi dokumentasi, serta triangulasi sebagai validasi data. Hasil penelitian menunjukkan efektivitas penagihan PBB-P2 bersifat fluktuatif namun meningkat secara umum, dengan puncak pada tahun 2022 (realisasi 115,99%). Strategi penagihan meliputi pengiriman surat pemberitahuan, kerja sama dengan RT/RW, dan sistem pembayaran online/offline. Kualitas pelayanan diukur melalui lima dimensi (keandalan, daya tanggap, jaminan, empati, bukti fisik) menunjukkan performa baik namun belum optimal. Kepatuhan wajib pajak dipengaruhi oleh kesadaran pajak, persepsi risiko, kepuasan terhadap pelayanan, dan aksesibilitas informasi. Terdapat korelasi positif signifikan antara efektivitas penagihan dan kualitas pelayanan dengan tingkat kepatuhan wajib pajak. Penelitian ini memberikan pemahaman komprehensif untuk pengembangan strategi yang lebih efektif dan berkelanjutan dalam pengelolaan PBB-P2.

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Published

2025-07-16

How to Cite

Cica Septia Ningsih, Idang Nurodin, & Hendra Tanjung. (2025). Analisis Efektivitas Penagihan Pajak dan Strategi Kualitas Pelayanan Pajak dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di UPTD PPD Kota Sukabumi. Jurnal Masharif Al-Syariah: Jurnal Ekonomi Dan Perbankan Syariah, 10(3). https://doi.org/10.30651/jms.v10i3.27411

Issue

Vol. 10 No. 3 (2025)

Section

Artikel

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