Prosedur Pengajuan Mutasi PBB-P2 pada Badan Pendapatan Daerah Kabupeten Jember

Abstract

The high fluctuation in PBB-P2 Mutation applications at BAPENDAJember Regency (reaching a peak of 18,164 in 2024) indicates the urgency of clearprocedures, considering that the lack of taxpayer understanding potentially hindersservice efficiency. This Field Work Practice (PKN) Report aims to detail thesubmission Procedures for PBB-P2 Mutation at BAPENDA Jember Regency. Thisactivity utilized a descriptive qualitative method based on observation, interviews,and documentation studies. The full mutation submission procedure involvesstringent verification, including checking PBB-P2 arrears, matching the legality ofthe ownership basis (alas hak), and validating the object’s location usingGeographic Information System (GIS). After the Taxpayer completes theSPOP/LSPOP Form and NPWPD registration, the application is completed withinan estimated timeframe of 7 to 14 working days. In conclusion, This standardizedprocedure is crucial for ensuring the accuracy of regional fiscal data and the legaltransfer to tax responsibility.