Article
IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PEDESAAN (PBB-P2) 2023 – 2025 DI DESA JUBUNG, KABUPATEN JEMBER
Journal Publicuho, Vol. 8 No. 4 (2025), hlm. 2750–2762
Abstrak
This study aims to analyse the implementation of the Rural and Urban Land and Building Tax (PBB-P2) policy in Jubung Village, Jember Regency. This study uses a descriptive qualitative method, with data obtained through interviews, observation, and documentation. Data analysis uses an interactive model with stages of data condensation, data presentation, and conclusion. The results show that the implementation of the PBB-P2 policy in Jubung Village has not been optimal. Communication between the Jember Regency Bapenda and the village government is good, but communication between the village government and the community is not optimal. Resources are not optimal. The disposition of policy implementers is not optimal. The bureaucratic structure has been running well. It can be concluded that the PBB-P2 policy in Jubung Village has not been running optimally. Some indicators need to be improved, such as communication, resources, and disposition, which have an impact on the low PBB-P2 revenue in Jubung Village. Therefore, it is necessary to improve the competence of officers, monitoring and evaluation, as well as strengthening socialisation for the community.