IMPLEMENTASI PERATURAN KEPALA BADAN PENGELOLAAN PENDAPATAN DAERAH PROVINSI JAWA TENGAH NOMOR 4 TAHUN 2024 (KAJIAN KEGIATAN DOOR TO DOOR (D2D) BAGI PENUNGGAK PAJAK KENDARAAN BERMOTOR RODA EMPAT DI UPPD/ SAMSAT KOTA SALATIGA)

Abstract

Door to door activities are one of the activities of data collection and collection of Motor Vehicle Tax (PKB) to taxpayers in arrears regulated in the Regulation of the Head of Bapenda of Central Java Province Number 4 of 2024. The background of this study is the high Motor Vehicle Tax (PKB) receivables in Salatiga City which reached more than IDR 25 billion, a relatively large amount compared to the area and population of Salatiga City. The purpose of this study is to describe and analyze the implementation of Regulation of the Head of Bapenda of Central Java Province Number 4 of 2024 in door to door activities for four-wheeled motor vehicle tax arrears in Salatiga City and analyze the supporting and inhibiting factors in its implementation. The research method used in this study is descriptive qualitative with data collection techniques through interviews, observation, and documentation. This study uses Regulation of the Head of Bapenda of Central Java Province Number 4 of 2024 to analyze its implementation and the theory of policy implementation by Edward III with indicators of communication, resources, disposition and bureaucratic structure. The results of the study indicate that the implementation. The research results indicate that the implementation of door to-door activities at the Salatiga City UPPD/Samsat (Vehicle Tax Office) based on the Head of Bapenda Regulation Number 4 of 2024 has been quite successful through structured planning, coordination, and adherence to SOPs. However, limitations in budget, human resources, outreach, and supporting facilities remain obstacles that need to be optimized.