Setyawan, Ikko Bayu (2026) ANALISIS FAKTOR PENYEBAB AKUMULASI PIUTANG PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus Badan Pendapatan Daerah Kota Madiun Tahun 2021-2025). D3 thesis, Universitas PGRI Madiun.
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Abstract
PBB-P2 receivables at BAPENDA of Madiun City have continuously accumulated during 2021-2025, with outstanding balances of IDR 9-10.8 billion, dominated by arrears older than two years. This study aims to identify the internal and external factors causing this accumulation, employing Fritz Heider's Attribution Theory as the grand theory. A descriptive-qualitative case study approach was applied, with data collected through in-depth interviews, observation, and documentation, analyzed using the Miles and Huberman interactive model. Findings reveal that internal factors include low taxpayer awareness, perceptions of tax as a burden, unstable economic conditions, and habitual payment delays pending tax amnesty programs. External factors include outdated tax object and subject data, a target-oriented collection system, infrequent monitoring, administrative sanctions lacking deterrent effect, and limited human resources. The study concludes that PBB-P2 receivable accumulation stems from the interaction between taxpayer-related factors and weaknesses in local tax administration, necessitating data updates, strengthened collection mechanisms, and continuous public socialization.
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | tax receivables; PBB-P2; internal factors; external factors; local own source revenue |
| Subjects: | A Social Sciences > H Social Sciences (General) A Social Sciences > HC Economic History and Conditions A Social Sciences > HF Commerce A Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | IKKO BAYU SETYAWAN |
| Date Deposited: | 21 Aug 2026 03:39 |
| Last Modified: | 21 Aug 2026 03:39 |
| URI: | http://eprint.unipma.ac.id/id/eprint/9022 |
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