ABSTRAK
Penelitian ini bertujuan untuk mengetahui penurunan realisasi penerimaan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) di Kota Salatiga.
Desain penelitian ini adalah penelitian kualitatif dengan pendekatan fenomenologis. Supaya lebih akurat, maka penelitian ini fokus pada satu wilayah, yaitu penurunan realisasi penerimaan di Kelurahan Bugel Kota Salatiga. Informan yang digunakan yaitu Lurah Bugel, Kasi Pemerintahan, Staf Pelayanan PBB-P2 dan Wajib Pajak PBB-P2 di Kelurahan Bugel.
Hasil penelitian ini diketahui  pengetahuan Wajib Pajak tentang fungsI PBB-P2 sebagai sumber pendapatan APBD Kota Salatiga, dan pengetahuan tentang mekanisme pembayaran PBB-P2, serta pengetahuan tentang berapa tarif yang dibebankan pada tahun tersebut berikut dendanya jika menunggak sangatlah tinggi. Selain dari pengetahuan Wajib Pajak, pelayanan Yang diberikan petugas Pajak Kelurahan Bugel kepada Wajib Pajak PBB-P2 sangat baik. Apalagi untuk pengenaan sanksi denda berupa uang 2% dari tarif PBB-P2 terutangnya, sangat mempengaruhi terhadap ketaatan Wajib Pajak dalam membayar PBB-P2.
Justru faktor yang menjadikan penurunan realisasi penerimaan PBB-P2 di Kelurahan Bugel adalah para Wajib Pajak PBB-P2 tetapi bukan penduduk asli, mereka justru berdomisili diluar Kota Salatiga tetapi memiliki SPPT PBB-P2 di Bugel, sehingga untuk penyampaian SPPT terkendala.
Kata Kunci : Pajak Bumi dan Bangunan Pedesaan dan Perkotaan, PBB-P2.
ABSTRACT
This study aims to determine the actual decrease in land and building tax revenues Rural and Urban Areas (PBB-P2) in Salatiga.
This study was a qualitative research with phenomenological approach. To be more accurate, this study focus on one area, namely the reduction in actual revenues in Sub Bugel Salatiga. Informants were used that Bugel village chief, Head of Government, PBB-P2 Services staff and PBB-P2 Taxpayers in the Village Bugel.
Results of this research note taxpayer knowledge about the functioning of the PBB-P2 as a source of budget revenue Salatiga, and knowledge of the payment mechanism of the PBB-P2, as well as knowledge about how the tariff charged during the year following the penalties for delinquent is very high. Apart from the knowledge taxpayer, services which, given the tax officer to the taxpayer Village Bugel PBB-P2 is very good. Moreover, for the imposition of financial penalties in the form of cash 2% of PBB-P2 rates payable, greatly affects the taxpayer in paying obedience PBB-P2.
It is precisely the factors that make the realization of a decrease in PBB-P2 in the Village Bugel is the taxpayer PBB-P2 but are not native, they are domiciled outside the city of Salatiga but has SPPT PBB-P2 in Bugel, so to delivery of SPPT constrained.
Keywords: Tax on Land and Building Rural and Urban, PBB-P2.