IMPLEMENTASI PERATURAN WALIKOTA PADANG NOMOR 1 TAHUN 2024 TENTANG BESARAN PERSENTASE NJOP UNTUK PERHITUNGAN PBB-P2

Abstract

NJOP is a value determined by the government as the basis for imposing taxes on land and buildings. The Padang City Government issued the Mayor of Padang Regulation Number 1 of 2024 concerning the Percentage Rate of NJOP for the Calculation of Land and Building Tax for Rural and Urban Areas (PBB-P2). However, in its implementation, there are still differences in PBB rates in different locations. The formulation of the problems in this research are: (1) how the implementation of the Mayor of Padang Regulation Number 1 of 2024 in Padang City; (2) the obstacles faced by the Padang City Government in implementing the regulation; and (3) the efforts made to overcome these obstacles.The research method used is a sociological juridical legal research, which examines the applicable legal provisions and their implementation in society. The data used consist of primary data obtained through interviews with officials of the Regional Revenue Agency of Padang City and taxpayers, as well as secondary data derived from books, journals, and other scientific works. Data collection techniques were conducted through document study and interviews, while data analysis was carried out qualitatively with deductive conclusions.The results of the study indicate that: (1) the implementation of the Mayor of Padang Regulation Number 1 of 2024 is based on the mass appraisal of tax objects; (2) the obstacles faced include limited accuracy and updating of NJOP data due to dependence on the mass appraisal system, the lack of taxpayer understanding regarding the basis for determining PBB-P2, and limited public knowledge about the procedures for filing objections and requesting tax reductions; (3) the efforts made to overcome these obstacles include updating and improving the accuracy of NJOP data, increasing transparency and clarity of information in determining PBB-P2, and strengthening the mechanism for filing objections and requests for PBB-P2 reductions.