EVALUASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN SECARA DOOR-TO-DOOR OLEH BAPENDA PANGANDARAN DI KECAMATAN CIMERAK TAHUN 2025

Abstract

This study evaluates the door-to-door Land and Building Tax (PBB) collection policy by BAPENDA Pangandaran in Cimerak District in 2025, identifies officer challenges and community responses. The research employed a qualitative evaluative approach with in-depth interviews of 20 informants (5 BAPENDA officers, 5 village officials, 10 taxpayers). Analysis used Dunn's (2016) five criteria (effectiveness, efficiency, adequacy, responsiveness, appropriateness) integrated with the CIPP model (Stufflebeam, 2003), reinforced by Pangandaran Regent Regulation Number 23 of 2024. 

The results show the door-to-door policy is effective, responsive, and appropriate, but not yet efficient and not fully adequate. It increased taxpayer compliance by an average of 18-20% (from 60-72% to 82-91%) and overcame the weaknesses of the previous digital approach (BJB Digi) which only reached 6.8% of taxpayers. Officer challenges include geographic constraints (difficult road access, hilly terrain, poor signal in 7 villages), operational constraints (5 officers for 12,500 taxpayers, cash payment issues), and socio-cultural constraints (low tax literacy, dependence on community leaders). Community responses are highly positive, with 90% experiencing ease of access and 90% experiencing increased understanding of PBB. The policy is feasible to continue with priority improvements: adding officers (5→15), increasing budget (65%→100%), expanding coverage (55%→80-100%), remapping tax objects, and strengthening coordination with village officials.

Keywords: Policy Evaluation, Land and Building Tax, Door-to-Door, Effectiveness, Efficiency, Cimerak.