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Low Achievement of PBB-P2 in Cirebon: Between Taxpayer Awareness and Data Inaccuracy
The Regional Revenue Agency (Bapenda) of Cirebon Regency is struggling to meet the target of Local Revenue from Rural and Urban Land and Building Tax (PBB-P2). Low public awareness of tax obligations—exacerbated by inaccurate tax object data and economic pressure—has become the main problem. Although various efforts such as socialization, outreach, and service digitization have been carried out, adoption remains low. As a result, the budget for infrastructure, education, and health development is disrupted, while unpaid taxes risk leading to legal sanctions.
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