Cirebon is not just a cultural destination—it is also a laboratory for fiscal challenges. Amid the potential of vast agricultural land and developing settlements, the achievement of Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency remains stagnant. The local Revenue Agency (Bapenda) continues to strive to boost Local Revenue (PAD), but the realization of PBB-P2 revenue often falls below the annual target. Why?
Root Causes: Taxpayer Awareness and Inaccurate Object Data
The low realization is not a seasonal phenomenon—it is an accumulation of structural challenges. According to a report by Republika, the head of Bapenda Cirebon Regency emphasized that taxpayer awareness is a dominant factor. Many residents do not understand the direct relationship between paying PBB and financing village roads, elementary school improvements, or adding health center facilities. Some consider taxes as an administrative burden, not a collective contribution.
Economic pressure exacerbates this situation. For low-income households or daily wage workers, the priority remains basic needs—not annual tax bills without concrete explanations about allocation and impact.
On the technical side, inaccurate tax object data becomes an invisible obstacle. Inherited land that has not been transferred, informal property sales, and boundary changes due to village division are often not recorded in the system. As a result, dozens of hectares of land and hundreds of buildings are not included in the database—and automatically miss the potential revenue.
Bapenda's Efforts: Outreach, Village Collaboration, and Uneven Digitization
Bapenda's response is not reactive—it is based on three pillars: access, trust, and convenience.
The *jemput bola* program is regularly held in 40 districts. Officers go to village halls, traditional markets, and even posyandu to receive cash payments, print SPPT, and answer questions directly. Cooperation with village officials strengthens field data validation, while collaboration with commercial banks and BPR expands payment points to remote areas.
Digitization is also accelerated: a PBB-P2 payment application is available via the official website and mobile app, complete with deadline notifications and transaction history. However, adoption rates remain low—especially among those over 50 years old and micro business owners with minimal digital literacy. Social media campaigns, banners at village offices, and announcements through mosque loudspeakers are frequent, but have not yet fully influenced payment behavior.
Real Impact: Budget Pressures, Development Halted
When PAD from PBB-P2 is not optimal, the impact is not abstract. Funds that should be allocated for improving district roads in Palimanan or rehabilitating school buildings in Gegesik are redirected to urgent positions—or even cut. Public infrastructure projects face delays, while the quality of education and health projects is often sacrificed to adjust to the remaining budget.
For taxpayers, arrears have consequences. In addition to increasing administrative fines each month, chronic debtors risk facing forced collection procedures—including asset seizure. However, the reality is that law enforcement mechanisms are rarely applied consistently, so the perception of "it's okay to delay" continues to take root.
Hope Based on a Humanistic Approach
Bapenda no longer relies solely on repressive approaches. The future strategy emphasizes sustainable education, not one-way socialization. Training modules for village cadres, short videos in Sunda-Cirebon language about the benefits of PBB, and funding allocation simulations at the RW level are being tested.
Payment convenience is also continuously expanded—including integration with local e-wallet services and biannual installment options for SMEs. Equally important: transparency. PAD realization reports and examples of projects funded by PBB-P2 are now published periodically on the official portal and presented directly in village meetings.
PBB-P2 is not an additional cost—it is an instrument of fiscal justice. Every rupiah paid is a commitment to the quality of roads used by students, clean water in community wells, and streetlights in narrow alleys. Building awareness takes time. But in Cirebon, that time is being filled with real actions—not promises.