Potential for Loss

The magnitude of the Potential Losses of PBB-P2 shows that the progress of regional development has to be accompanied by updating the data to minimize the potential losses. Lack of awareness of taxpayers to report broad changes in their tax objects is one of the causes of Potential Loss of PBB-P2 in Singkawang City. However, in terms of paying PBB-P2, the enthusiasm of the community as taxpayers is quite good because the services provided by the government of Singkawang City through the application make it easier for taxpayers to make payments. Various strategies Sales Value of Taxable Object (NJOP) is having a huge gap from the market value, resulting in potential loss of the Local Own-Source Revenue (PAD) from the Rural and Urban Land and Building Taxes (PBB-P2) in Singkawang City if no updates is done. This research uses descriptive analysis with qualitative methods. The results of this research indicate that the Potential Loss of the PBB-P2 in Singkawang City is huge, increasing the PAD have created a good impact which has been shown by an increase in income. However, government has to continue to make other innovations to explore the potential of the PBB-P2.