Mobilisasi PAD: Strategi Peningkatan PBB P2 dan BPHTB

Introduction

This tutorial focuses on enhancing the competency of local tax managers in Indonesia, specifically regarding the management of PBB-P2 (Property Tax) and BPHTB (Land and Building Acquisition Tax). These taxes are crucial for increasing local revenue (Pendapatan Asli Daerah, PAD). The insights shared are based on a workshop held in December 2021, organized by the Swasaba Research Initiative (SRI) in collaboration with the local tax authority of Bontang City.

Step 1: Understanding PBB-P2 and BPHTB

• PBB-P2 (Property Tax): A tax imposed on land and buildings, essential for local revenue. Familiarize yourself with:
  • Assessment methods
  • Tax rates
  • Collection processes
• BPHTB (Land and Building Acquisition Tax): A tax levied on the transfer of land and buildings. Key points include:
  • Calculation methods
  • Reporting requirements
  • Payment procedures

Step 2: Engaging in Technical Workshops

• Participate in workshops and technical training sessions offered throughout the year. Benefits include:
  • Learning from experienced practitioners and academics
  • Gaining insights into best practices and innovative solutions
• Ensure your institution is involved in selecting relevant workshops that address local challenges.

Step 3: Improving Tax Management Strategies

• Focus on integrating technology in tax management, such as:
  • Implementing tax management software to streamline processes
  • Utilizing data analytics for better assessment and collection
• Regularly update your knowledge of regulations and compliance requirements to avoid pitfalls.

Step 4: Collaboration and Networking

• Build networks with other tax professionals and institutions. Consider:
  • Joining forums or associations dedicated to local taxation
  • Sharing insights and solutions to common challenges faced in tax management
• Collaborate with local government agencies to enhance the effectiveness of tax collection efforts.

Step 5: Monitoring and Evaluating Performance

• Establish metrics to evaluate the effectiveness of tax management strategies. Important aspects include:
  • Tax collection rates
  • Compliance levels among taxpayers
  • Feedback from the community on tax-related services
• Regularly review and adjust strategies based on performance data to ensure continuous improvement.

Conclusion

Strengthening the management of PBB-P2 and BPHTB is vital for increasing local revenue in Indonesia. By understanding these taxes, participating in workshops, improving strategies, fostering collaboration, and monitoring performance, local tax managers can significantly enhance their effectiveness. Consider engaging with local initiatives and continuous learning opportunities to stay updated on advancements in tax management.