jpni@stmiki.ac.id 081377790601 Online Submission Open
Vol. 7 No. 2 (2026) • Articles
Open Access

Strategi Peningkatan Efektivitas Penagihan Piutang PBB melalui Pendampingan Aparatur di Bapenda Kabupaten Tapanuli Utara

Bonifasius H. Tambunan
Universitas HKBP Nommensen
Aldi Sitorus
Universitas HKBP Nommensen
Mula Simatupang
Universitas HKBP Nommensen
Alda Rajagukguk
Universitas HKBP Nommensen
Surya Agafie
Universitas HKBP Nommensen
Published: May 10, 2026 Pages: 392-400
Original Full-Text Article
Download published version for reading and archiving
Download PDF
Abstract

This community service initiative addresses the outstanding Land and Building Tax (PBB) receivables at the Regional Revenue Agency (BAPENDA) of North Tapanuli Regency, which has become a significant obstacle to optimizing Regional Original Revenue (PAD) realization. The initiative aims to identify factors hindering PBB receivable collection effectiveness, analyze critical points of prevailing issues, and formulate applicable strategies to enhance collection performance. Methods employed include field observations, technical staff mentoring, and arrears data analysis using Excel software. Findings indicate that collection process barriers are influenced by two primary factors: internal and external. Internal factors include limited human resources, lack of integrated database systems, and inadequate information technology infrastructure. External factors encompass community socio-economic conditions, geographical constraints, and low taxpayer legal awareness. Based on these findings, several strategic measures are recommended: strengthening information systems and databases, enhancing personnel capacity, implementing public education programs, and optimizing inter-agency coordination. Implementation of these strategies is expected to reduce PBB receivables and improve regional financial management accountability.

Keywords:
Land and Building Tax Receivables Collection Taxpayer Compliance Local Government
Article Metrics & Downloads Graph
Monthly Download Trends:
Author Biographies
Bonifasius H. Tambunan Universitas HKBP Nommensen

Fakultas Ekonomi, Universitas HKBP Nommensen, Kota Medan, Provinsi Sumatera Utara, Indonesia

Aldi Sitorus Universitas HKBP Nommensen

Fakultas Ekonomi, Universitas HKBP Nommensen, Kota Medan, Provinsi Sumatera Utara, Indonesia

Mula Simatupang Universitas HKBP Nommensen

Fakultas Ekonomi, Universitas HKBP Nommensen, Kota Medan, Provinsi Sumatera Utara, Indonesia

Alda Rajagukguk Universitas HKBP Nommensen

Fakultas Ekonomi, Universitas HKBP Nommensen, Kota Medan, Provinsi Sumatera Utara, Indonesia

Surya Agafie Universitas HKBP Nommensen

Fakultas Ekonomi, Universitas HKBP Nommensen, Kota Medan, Provinsi Sumatera Utara, Indonesia

How to Cite
Tambunan, B. H., Sitorus, A., Simatupang, M., Rajagukguk, A., & Agafie, S. (2026). Strategi Peningkatan Efektivitas Penagihan Piutang PBB melalui Pendampingan Aparatur di Bapenda Kabupaten Tapanuli Utara. Jurnal Pengabdian Nasional (JPN) Indonesia, 7(2), 392-400. https://doi.org/10.63447/jpni.v7i2.1783
License

Creative Commons Attribution 4.0 International License (CC BY 4.0)

This is an open-access article distributed under the terms of the Creative Commons Attribution 4.0 International License .

  • Share: You are free to copy, distribute, and transmit the work in any medium or format.
  • Adapt: You are free to remix, transform, and build upon the work for any purpose, even commercially.
  • Attribution: You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
Copyright & Retention: Authors retain copyright without restrictions and grant this journal the right of first publication under an open-access model. The journal retains non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

References
Total: 14 References
  1. Arimbhi, P., Rahmi, N., Wulandari, W., Ramdan, A., Rachmatulloh, I., Sosial, I. I., & Stiami, M. (2021). Peluang dan tantangan pajak digital di Indonesia. Jurnal Ilmiah Ilmu Administrasi, 4(2), 148-154.
  2. Hartono, N. A., & Ambarwati, L. (2025). Optimalisasi penagihan pajak barang dan jasa tertentu atas perhotelan dan makanan dan/atau minuman di Badan Pengelolaan Keuangan Dan Aset Daerah Kota Yogyakarta. Jurnal Akuntansi Dan Bisnis, 5(1), 403-415. https://doi.org/10.51903/jiab.v5i1.949.
  3. Haykal, M. I., Utomo, D. D., Nalien, E. M., & Ardiensyah, A. (2025). Optimalisasi penerimaan pajak daerah di Kota Baubau: Analisis implementasi sistem digital dan peran camat-lurah. Media Akuntansi Perpajakan, 10(1), 126–132. https://doi.org/10.52447/map.v10i1.8359
  4. Kaban, T., Gurusinga, L. B., & Sutanto, H. (2025). Optimalisasi ketercapaian Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) dalam meningkatkan Pendapatan Asli Daerah Kota Medan. Benefit: Journal of Business, Economics, and Finance, 3(2), 2176–2185. https://doi.org/10.70437/benefit.v3i2.1329
  5. Kinanti, K. A., Chandra, Y. A., & Suyono, A. P. (2025). Digital integration in tax systems: Literature review on enhancing efficiency and ensuring compliance. Journal of Digital Tax Systems, 9(1), 30–55.
  6. Misra, F. (2019). Tax compliance: Theories, research development and tax enforcement models. ACCRUALS (Accounting Research Journal of Sutaatmadja), 3(2), 189-204. https://doi.org/10.35310/accruals.v3i2.72.
  7. Muallifah, H., & Sari, A. G. P. (2025). Inovasi pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) melalui e-banking di Kabupaten Pasangkayu Provinsi Sulawesi Barat [Skripsi, Institut Pemerintahan Dalam Negeri].
  8. Nayla, A., Amalia, C., & Caniago, V. A. (2025). Implementasi Sistem Informasi Pajak Daerah (SIPD) dan dampaknya terhadap efisiensi administrasi. Judge: Jurnal Hukum, 6(2), 267–276. https://doi.org/10.54209/judge.v6i02.1347
  9. Palis, K. (2025). Transformasi digital dan reformasi tata kelola perpajakan daerah: Studi kasus optimalisasi PAD di Indonesia. Juremi: Jurnal Riset Ekonomi, 5(1), 163–190. https://doi.org/10.53625/juremi.v5i1.10508
  10. Pratiwi, R., & Kusnandar, M. I. (2021). Analysis of Influence on the Level of the Economy, Knowledge of Taxes, and Sanctions on Compliance with Land and Building Tax Payments in Rural and Urban Areas (PBB-P2). JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial, 3(1), 53-58.
  11. Robiansyah, A., Midiastuty, P. P., Suranta, E., & Suparsiyem, S. (2020). Pengaruh Persepsi Wajib Pajak Atas Pemahaman Peraturan Perpajakan, Akuntabiltas Pemerintah, Kesadaran Wajib Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak. I-Finance: a Research Journal on Islamic Finance, 6(1), 46-63. https://doi.org/10.19109/ifinance.v6i1.5480.
  12. Salelatu, M. V., & Agustina, I. (2025). Optimalisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) melalui Elektronik Pajak Bumi dan Bangunan (E-PBB) dalam meningkatkan Pendapatan Asli Daerah (PAD) di Kabupaten Seram Bagian Barat [Skripsi, Institut Pemerintahan Dalam Negeri].
  13. Sari, A. R. (2023). The impact of good governance on the quality of public management decision making. Journal of Contemporary Administration and Management (ADMAN), 1(2), 39-46. https://doi.org/10.61100/adman.v1i2.21.
  14. Yusuf, M. (2024). Penegakan hukum terhadap pelanggaran wajib Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Kendari. Arus Jurnal Sosial dan Humaniora, 4(1), 97–115. https://doi.org/10.57250/ajsh.v4i1.346.