OPTIMALISASI PENGGALIAN POTENSI PAJAK BUMI DAN BANGUNAN SEKTOR PERTAMBANGAN BATUBARA DI KPP PRATAMA MUARA TEWEH

Abstract

This study aims to explore efforts to optimize the collection of land and building taxes in the coal mining sector in order to achieve tax revenue targets through tax extensification and intensification activities, with a case study of KPP Pratama Muara Teweh. The author uses a mixed method, namely qualitative and quantitative methods with a descriptive approach. Through a literature study of tax regulations, focus group discussions, and data collections both internal data at the DGT and external data from data exchange with agencies and third parties other than the DGT in accordance with PMK-228/PMK.03/ 2017, an analysis of tax object data for the fiscal years of 2019 to 2024 was carried out in order to determine the potential tax that must still be paid by Taxpayers. The results of the study indicate that there are Taxpayers engaged in the coal mining business who do not yet have a Taxpayer Identification Number (NPWP), do not yet have a Registered Certificate (SKT) and have not returned the Tax Object Notification Letter (SPOP). In addition, there is significant tax potential that can still be explored and followed up to achieve the tax revenue target. As a tool, KPP Pratama Muara Teweh developed a PBB monitoring dashboard to supervise and to test taxpayers’ compliance.