IMPLEMENTATION OF GOOD GOVERNANCE IN LAND AND BUILDING TAX MANAGEMENT (CASE STUDY AT THE BEKASI DISTRICT REGIONAL REVENUE AGENCY)

Abstract

The Bekasi Regency Government annually has a target for land and building tax (PBB) revenue as a source of regional income. Good governance has now become the most prominent central issue in public administration management. Rural and urban land and building tax is a tax imposed on land and buildings owned, controlled and utilized by individuals or entities. The aim of this research is to identify and analyze the application of good governance principles in the management of Land and Building Taxes by the Bekasi Regency Regional Revenue Agency. This research uses qualitative research methods. This research design adopts a case study approach. The data collected in this research comes from two types, namely primary data and secondary data. In the research the author used data analysis techniques through (in-depth interviews) (observation and literature study). The results of this research show that the management of Land and Building Tax at the Bekasi Regency Regional Revenue Agency has implemented the principles of good governance well, especially in the aspects of transparency, accountability and community participation. However, the level of community compliance with PBB payments in North Tambun District is still low, with participation below 50%. Although the services provided by Bapenda have received positive evaluations from the public, this research also identified a number of significant challenges in the management of Human Resources at Bapenda, which need to be addressed to increase the effectiveness of tax management. The recommendation in this research is that online services need to be improved so that the people of Bekasi Regency who live on the coast receive fast and comfortable service.