PENGARUH SOSIALISASI TERHADAP REALISASI PBB-P2 MELALUI KEPATUHAN PETUGAS PUNGUT SEBAGAI MEDIASI DENGAN LITERASI KEUANGAN DIGITAL SEBAGAI MODERASI DI KABUPATEN TEMANGGUNG

Darojat, Abdul Rouf (2026) PENGARUH SOSIALISASI TERHADAP REALISASI PBB-P2 MELALUI KEPATUHAN PETUGAS PUNGUT SEBAGAI MEDIASI DENGAN LITERASI KEUANGAN DIGITAL SEBAGAI MODERASI DI KABUPATEN TEMANGGUNG. Thesis thesis, Universitas BPD.

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Abstract

ABSTRACT Land and Building Tax for Rural and Urban Areas (PBB-P2) is one of the main sources of Local Own-Source Revenue, the achievement of which is highly influenced by the performance of tax collection officers at the village and sub-district levels. This study aims to examine the effects of socialization and financial literacy on PBB-P2 realization, with tax collectors’ compliance serving as a mediating variable. The research objects are PBB tax collection officers who serve as hamlet heads in villages and urban villages across Temanggung Regency.  This study adopts a quantitative approach using a survey method involving 235 respondents. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS version 4.0.9.9. The results indicate that socialization has a positive and significant effect on tax collectors’ compliance and also exerts a direct positive effect on PBB-P2 realization. Tax collectors’ compliance is proven to have a positive and significant effect on PBB-P2 realization. In contrast, financial literacy does not have a significant effect on PBB-P2 realization and does not moderate the relationship between compliance and PBB-P2 realization. Furthermore, tax collectors’ compliance is found to partially mediate the relationship between socialization and PBB-P2 realization. These findings suggest that improving PBB-P2 realization is more effectively achieved through strengthening socialization strategies that enhance tax collectors’ compliance, rather than focusing solely on increasing financial literacy. The results of this study are expected to provide empirical input for local governments in formulating strategic policies to improve local tax revenue performance. Keywords: Socialization, Compliance, Financial Literacy, PBB-P2 Realization

Item Type: Thesis (Thesis)
Additional Information: Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber utama Pendapatan Asli Daerah (PAD) yang keberhasilannya sangat dipengaruhi oleh peran petugas pungut pajak di tingkat desa dan kelurahan. Penelitian ini bertujuan untuk menganalisis pengaruh sosialisasi dan literasi keuangan terhadap realisasi PBB-P2 dengan kepatuhan petugas pungut sebagai variabel mediasi. Objek penelitian adalah petugas pungut PBB yang dijabat oleh Kepala Dusun di desa dan kelurahan se-Kabupaten Temanggung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 235 responden. Data dikumpulkan melalui kuesioner terstruktur dan dianalisis menggunakan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS versi 4.0.9.9. Hasil penelitian menunjukkan bahwa sosialisasi berpengaruh positif dan signifikan terhadap kepatuhan petugas pungut serta secara langsung berpengaruh positif terhadap realisasi PBB-P2. Kepatuhan petugas pungut juga terbukti berpengaruh positif dan signifikan terhadap realisasi PBB-P2. Sebaliknya, literasi keuangan tidak berpengaruh signifikan terhadap realisasi PBB-P2 dan tidak mampu memoderasi hubungan antara kepatuhan dan realisasi PBB-P2. Selain itu, kepatuhan petugas pungut terbukti berperan sebagai variabel mediasi parsial dalam hubungan antara sosialisasi dan realisasi PBB-P2. Temuan penelitian ini menegaskan bahwa peningkatan realisasi PBB-P2 lebih efektif dilakukan melalui penguatan sosialisasi yang mampu mendorong kepatuhan petugas pungut, dibandingkan hanya berfokus pada peningkatan literasi keuangan. Hasil penelitian ini diharapkan dapat menjadi dasar pertimbangan bagi pemerintah daerah dalam merumuskan kebijakan strategis guna meningkatkan penerimaan pajak daerah.
Uncontrolled Keywords: Sosialisasi, Kepatuhan, Literasi Keuangan, Realisasi PBB-P2 Socialization, Compliance, Financial Literacy, PBB-P2 Realization
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: Wisudawan S2
Date Deposited: 15 Mar 2026 01:08
Last Modified: 15 Mar 2026 01:08
URI: http://eprints.stiebankbpdjateng.ac.id/id/eprint/3042

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