Strategi peningkatan kepatuhan wajib pajak melalui inovasi pelayanan pbb keliling dan program pemberian souvenir oleh badan pendapatan daerah kota batu
Abstract
This study discusses strategies to improve taxpayer compliance with Rural and Urban Land and Building Tax (PBB-P2) through innovations in mobile PBB services and souvenir distribution programmes by the Regional Revenue Agency (Bapenda) of Batu City. The Mobile PBB Service is designed to bring tax services closer to the community through a ‘pick-up’ system, thereby reducing barriers of distance, time, and transportation costs. Meanwhile, the souvenir giveaway programme serves as a positive incentive that provides appreciation and motivation to taxpayers to pay their obligations on time. The results of the study show that the integration of these two strategies, which were implemented in collaboration with Bank Jatim and supported by the ‘Tax Penalty-Free Month’ programme, succeeded in reducing arrears by up to IDR 4.4 billion in 2025. In addition to increasing regional revenue, this strategy also strengthened public trust in the local government by creating a tax service experience that was easier, more transparent, and more appreciative. This research emphasises the importance of accessibility-based public service innovation and incentives in promoting tax compliance and sustainable regional development.
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