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All Journal Politika: Jurnal Ilmu Politik Jurnal Manajemen Pelayanan Publik Journal of Education, Humaniora and Social Sciences (JEHSS) PERSPEKTIF Jurnal Pemerintahan dan Politik Strukturasi: Jurnal Ilmiah Magister Administrasi Publik Pelita Masyarakat Jurnal Ilmiah Administrasi Publik dan Pemerintahan
Adam Adam
Universitas Medan Area
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Health Professions Languange, Linguistic, Communication & Media Physics Public Health Social Sciences Transportation

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Journal : Jurnal Manajemen Pelayanan Publik

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Optimizing Local Revenue: PBBP2 Tax Policy for Effective Public Service in Binjai, North Sumatra Adam Adam; Isnaini Isnaini; Heri Kusmanto
Jurnal Manajemen Pelayanan Publik Vol 7, No 1 (2023): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v7i1.48236

Abstract

This study analyzes the fiscal policy and management of the Land and Building Tax in urban and rural sectors (PBBP2) in Binjai City and its impact on Local Revenue (PAD). The objective is to measure the potential that Binjai City has in managing PBBP2 revenue. This research method involves questionnaires and interviews with respondents selected through purposive sampling. The results showed that by combining the potential of PBBP2 objects and the ability of the apparatus, using the Boston Consulting Group (BCG) matrix analysis and Klassen typology, PBBP2 revenue in Binjai City falls into the "question mark" category requiring urgent development as one of the main sources of PAD in the future. The "dog" category, which indicates low PBBP2 revenue and growth, needs to be avoided. In Klassen's typology approach, underdeveloped PBBP2 areas (low growth and low income) should be prioritized to overcome relative underdevelopment through a collaboration of the Binjai City government, administrative modernization, and validation of the PBBP2 database. In conclusion, PBBP2 revenues in Binjai City require further development as a major source of future revenue. However, challenges related to PBBP2 revenue and growth in certain areas must be addressed through cross-sectoral cooperation.
Co-Authors Abdul Rajab Agustina manik Ahmad Fachrizal Alfi Husni Armansyah Matondang Atikah Dwi Ramadhani Beby Masitho Batubara Bintang Bintang Budi Hartono Darman Kasih Halawa Diki Tilarso Eko Prasetio Evi Yunita Kurniaty Frans Rosaveld Hamonangan Nainggolan Heri Kusmanto Hotma Diana Siregar Indah Widyastuti Isnaini Isnaini Jefri Panjaitan M. Gusty Nugroho Mahyaruddin Salim B Maksum Syahri Lubis Maria Rivera Parasian Panjaitan Marlon Sihombing Minta Ito Siregar Muhammad Nurdin Muhammad Reza Syahputra Muhammad Taufiq Nidi Watri Nina Angelia Nina Siti Salmaniah, Nina Siti Nurganti Manik Paulus Riswanto Situmorang Riana Siahaan Rogers Panggabean Rudi Salam Sinaga Rusli Roganda Sihite Said Sala Siti Mardiana Suci Rahmadani Hasibuan Susiana Saragih Walid Musthafa Warijo Warijo Warjio Warjio Warjio Warjio Yuli Ajizah Hasibuan Yurial Arief Lubis Yurika Dewi Yuyun Anggia Murni Napitupulu Zakaria Zakaria Zulkarnain Lubis