<![CDATA[ABSTRAK Yayasan pendidikan merupakan lembaga yang berada di luar pemerintahan dan bersifat non profit oriented, turut terlibat aktif dalam upaya pengembangan pendidikan di Indonesia. UU PDRD memberi kesempatan bagi yayasan pendidikan untuk mendapatkan pengecualian pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2). Permasalahan muncul di Kota Bandung setelah adanya kebijakan pengalihan pajak pusat ke daerah dengan pemungutan PBB-P2 terhadap yayasan pendidikan. Metode pendekatan dalam penelitian ini adalah metode yuridis normatif. Data dalam penelitian ini merupakan kombinasi data primer melalui wawancara dan data sekunder melalui studi kepustakaan yang dianalisis secara deskriptif-analisis. Hasil penelitian menunjukkan bahwa tidak adanya kriteria baku dan jelas terkait yayasan pendidikan yang dapat dikenakan pemungutan PBB-P2 dan Implementasi pemungutan PBB-P2 terhadap yayasan pendidikan di Kota Bandung dinilai belum maksimal karena pelaksanaan pemutakhiran data yang dilakukan pemerintah Kota Bandung belum menyeluruh serta minimnya sosialisasi dan komunikasi terkait pemungutan PBB-P2 terhadap yayasan pendidikan dalam kerangka pengembangan pendidikan nasional. Kata kunci: PBB-P2; penerapan; yayasan. ABSTRACT Educational foundations are institutions that are outside the government and are non-profit oriented, actively involved in efforts to develop education in Indonesia. The PDRD Law provides an opportunity for educational foundations to get exemptions from paying the Rural and Urban Land and Building Tax (PBB-P2). Problems arise in the city of Bandung after the policy of transferring the central tax to the regions by collecting PBB-P2 on educational foundations. The approach method in this research is a normative juridical method. The data in this study are a combination of primary data through interviews and secondary data through literature studies that are analyzed descriptively-analysis. The results showed that there were no clear and standard criteria related to educational foundations that could be subject to PBB-P2 collection and the implementation of PBB-P2 collection of educational foundations in Bandung was considered not optimal because the implementation of updating the data by the Bandung city government was not comprehensive and lack of socialization and communication related to PBB-P2 collection towards educational foundations within the framework of developing national education. Keywords: foundation; implementation; PBB-P2]]>
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