KINERJA PERANGKAT NAGARI DALAM MEMUNGUT PAJAK BUMI DAN BANGUNAN DI NAGARI MUARO TAKUNG KECAMATAN KAMANG BARU KABUPATEN SIJUNJUNG

Abstrak

This study aims to examine the performance of nagari government apparatus in collecting Rural and Urban Land and Building Tax (PBB-P2) in Muaro Takung Nagari, Kamang Baru District, Sijunjung Regency, and to identify factors influencing that performance. The study employed a descriptive qualitative approach. Data were collected through in-depth interviews, observation, and documentation involving nagari officials, jorong officers, tax collectors, and taxpayers. Data were analyzed using an interactive qualitative model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the performance of nagari apparatus has generally operated adequately but has not yet been fully optimized. In nominal terms, PBB-P2 realization increased from 65.5% of tax payable in 2024 to 90.9% in 2025. Based on the latest SPPT record, 1,101 of 1,204 SPPTs, or 91.44%, had been realized, while 25 SPPTs (2.08%) were problematic and 78 SPPTs (6.48%) remained outstanding. Effectiveness is supported by active collection and periodic data verification, but constrained by changes in ownership, taxpayers living outside the area, and fluctuating household income. Efficiency is supported by door-to-door collection and seven collectors, although operational costs are initially borne by collectors and digital payment adoption remains limited. Accountability and transparency are supported by routine recording, reporting, and information through community forums and communication channels, while transaction documentation and public access to detailed procedures still require strengthening. Community satisfaction is supported by accessible payment channels and persuasive officers, as well as visible development benefits. The study recommends regular data updating, stronger coordination, improved operational support, wider socialization, and expanded use of digital payment systems.