ANALYSIS OF THE IMPACT OF THE RATES ADJUSTMENT POLICY ON THE SALES VALUE OF TAX OBJECTS (NJOP) RURALAND URBAN LAND AND BUILDING TAX (PBB-P2 IN THE CITY OF SUKABUMI

Abstract

This research aims to provide an overview of the analysis of Rural and Urban Land and Building Tax revenues in increasing Sukabumi City Regional Revenue at the Sukabumi City Regional Revenue Management UPTD.The research method used in this research is a descriptive method. The population in this study were 22 employees of the Sukabumi City Regional Revenue Management UPTD. The research results obtained are that the impact of the NJOP PBB-P2 Tariff Adjustment Policy has a negative impact on Taxpayer Compliance in Paying PBBP2 in Sukabumi City. It can be seen that in 2022 the number of taxpayers who submitted objections will increase with the number of taxpayers being 51 and the number of reductions amounting to 241,997,950. The internal obstacle that occurs is Human Resources (HR), the external factors that occur are: The existence of a double SPPT. After submitting the SPPT, the WP and OP addresses are not clear, the SPPT does not match the name of the WP. There is an SPPT that does not match the WP because of the PBB object- The P2 has been split but still belongs to the family, Taxpayer non-compliance in making PBB-P2 payments, Many Taxpayers have submitted objections to the increase in the PBB-P2 NJOP rate. Supporting factors include increasing the number of personnel or officers, externally: informing via detected addresses or contacts, carrying out ball pick-up and outreach, holding a fine-free program for 1 year.