Institutional Capacity Development in the PBB-P2 Income Increase Program in Tasikmalaya City
Keywords:
Institutional capacity, PBB-P2, Bapenda, Holistic Capacity Building, Religiosity.Abstract
This research is driven by issues in the management of Rural and Urban Land and Building Tax (PBB-P2) revenue in Tasikmalaya City, which has not yet been effective. This is indicated by suboptimal tax collection, high arrears, and various technical problems such as uneven delivery of SPPT, unidentified taxable objects, duplicate SPPT, and low taxpayer compliance. The research method employed is descriptive with a qualitative approach. Data were collected through documentation study, in-depth interviews, and field observations, then analyzed inductively to describe the existing conditions, identify inhibiting factors, and formulate institutional strengthening strategies. The findings reveal that the institutional capacity of the Regional Revenue Agency (Bapenda) of Tasikmalaya City in managing PBB-P2 remains suboptimal across all major dimensions individual, institutional, environmental, and facilitation. Weaknesses are particularly evident in the competence of personnel, unclear organizational structure, limited digital facilities, and inconsistent policy support. Nonetheless, opportunities for improvement exist through competence-based human resource development, the establishment of an integrated tax information system, standardized SOPs, and stronger synergy with other institutions. As its novelty, this study introduces cultural and religious dimensions as contextual reinforcement elements relevant to the characteristics of Tasikmalaya society. Local cultural values and religiosity are viewed as capable of enhancing collective awareness and taxpayer compliance, thereby improving the effectiveness of PBB-P2 management. Hence, a holistic institutional strengthening strategy rooted in local wisdom is expected to support the optimization of regional revenue from the PBB-P2 sector.
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