Mekanisme Pengurangan Pajak Bumi dan Bangunan (PBB-P2) pada Badan Pendapatan Daerah Kota Surabaya

Abstract

Land and Building Tax (PBB-P2) is an important source of Regional Original Revenue (PAD) for Surabaya City. However, the reality is that not all taxpayers have the same financial ability to meet PBB-P2 obligations, which has an impact on the achievement of PBB-P2 revenue targets and realization. Therefore, an effective PBB-P2 reduction mechanism is needed to ease the burden on taxpayers and maintain compliance and stability of local revenue. This Real Work Practice aims to find out the Reduction Mechanism of Land and Building Tax (PBB-P2) at the Surabaya City Regional Revenue Agency. The Final Project Report uses a qualitative and quantitative approach with two types of data sources, namely primary data and secondary data. Data collection techniques include observation, interviews, literature study, and documentation. The results of the Real Work Practice show that the PBB-P2 reduction mechanism is regulated in Surabaya Mayor Regulation Number 33 of 2024. Taxpayers can apply independently through the website or come directly to the service counter. Taxpayers who wish to apply for a PBB-P2 reduction have the obligation to complete all the requirements that have been determined. The final decision on PBB-P2 reduction can be in the form of granting the entire application, partial granting, or rejection.