Leverage Point Analysis in The Collecting Of Outstanding Taxes for PBB-P2, PKB and Advertising Tax at Bapenda DKI Jakarta

Abstract

This study aims to analyze leverage points in the collection of outstanding property taxes (PBB-P2), vehicle taxes (PKB), and advertising taxes at the Bapenda DKI Jakarta. The research design used is qualitative research with a case study approach. Based on the results of the study, it can be concluded that PKB demonstrates the highest collection effectiveness due to the optimal utilization of leverage points through the integration of the SIGNAL application, strong collaboration with the Police, and door-to-door collection strategies. However, there are still challenges such as the suboptimal use of QRIS in payments. For PBB-P2 and Advertising Tax, optimization of leverage points is needed, focusing on cleansing PBB-P2 debt data, developing a real-time monitoring dashboard, and strengthening cross-institutional system integration. This study recommends a systemic approach prioritizing leverage points in information structure, system rules (collaboration), and technological innovation to achieve sustainable collection effectiveness.