INOVASI SERVICE OUTREACH PBB-P2 MELALUI PEKAN PELAYANAN UNTUK AKSES PELAYANAN DI UPTD KUTA BAPENDA KABUPATEN BADUNG

Abstrak

Penelitian ini bertujuan menganalisis inovasi pelayanan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) berbasis service outreach melalui kegiatan Pekan Pelayanan di UPTD Kuta Badan Pendapatan Daerah Kabupaten Badung. Penelitian ini dilatarbelakangi oleh masih terbatasnya akses pelayanan PBB-P2 pada wilayah dengan tingkat mobilitas masyarakat dan kompleksitas objek pajak yang tinggi. Metode penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan studi dokumentasi. Analisis data dilakukan dengan menggunakan kerangka Teori Difusi Inovasi Rogers yang meliputi keunggulan relatif, kompatibilitas, kompleksitas, trialability, dan observability. Hasil penelitian menunjukkan bahwa inovasi Pekan Pelayanan memiliki keunggulan relatif dalam meningkatkan akses geografis, administratif, dan informasi pelayanan PBB-P2. Inovasi ini juga dinilai kompatibel dengan karakteristik wilayah Kecamatan Kuta, meskipun masih menghadapi kendala operasional berupa keterbatasan sarana dan meningkatnya beban kerja aparatur. Secara keseluruhan, inovasi service outreach melalui Pekan Pelayanan berkontribusi terhadap peningkatan akses dan kualitas pelayanan pajak daerah, serta memperkuat relevansi inovasi pelayanan publik non-digital di tingkat lokal.

This study aims to analyze innovations in Rural and Urban Land and Building Tax (PBB-P2) services based on service outreach through Service Week activities at the Kuta Regional Revenue Agency (UPTD Kuta Badan Pendapatan Daerah Kabupaten Badung). This study was motivated by the limited access to PBB-P2 services in areas with high community mobility and complex tax objects. The research method used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation studies. Data analysis was conducted using Rogers Innovation Diffusion Theory framework, which includes relative advantage, compatibility, complexity, trialability, and observability. The results show that the Service Week innovation has a relative advantage in improving geographical, administrative, and informational access to PBB-P2 services. This innovation is also considered compatible with the characteristics of the Kuta District, despite facing operational constraints in the form of limited facilities and an increased workload for officials. Overall, the service outreach innovation through Service Week contributes to improving access to and quality of local tax services, as well as strengthening the relevance of non-digital public service innovations at the local level.