PBB-P2 Tax Arrears Write-Off Procedure Based on Payment Evidence at Palembang Regional Revenue Agency
Artikel
Oct 22, 2026
Abstract
Purpose: This study analyzes the procedure for eliminating Rural and Urban Land and Building Tax (Pajak Bumi dan Bangunan Perdesaan dan Perkotaan/PBB-P2) receivables based on proof of payment at the Regional Revenue Agency (Badan Pendapatan Daerah/Bapenda) of Palembang City and evaluates its conformity with applicable Standard Operating Procedures (SOPs).
Methodology: A qualitative descriptive approach was used. Data were collected through observation, interviews with Bapenda staff, and documentation of administrative processes during a practical work program. The data were analyzed by comparing implementation practices with existing SOP provisions.
Results: The findings show that the elimination procedure is generally implemented in accordance with administrative rules, including application submission, document verification, evidence examination, preparation of the elimination decree, official review, and final approval by the Head of Bapenda. However, implementation still refers to the objection SOP because a specific SOP for elimination based on proof of payment has not yet been established.
Conclusions: The procedure is administratively orderly and largely consistent with current SOPs, while the integrated tax information system enhances data accuracy and verification effectiveness.
Limitations: This study is limited to the implementation of PBB-P2 receivable elimination procedures at Bapenda Palembang City and does not include comparisons with other regional tax agencies or broader institutional contexts.
Contributions: This research provides empirical insight into local tax administration and emphasizes the need for a specific SOP to improve legal certainty and consistency.
Keywords
PBB-P2
Proof of Payment
Regional Revenue Agency
SOP
Tax Receivable Elimination
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How to Cite
Andina, A. K., Ailadesti, S., Putri, Z. M., & Hartati, S. (2026). PBB-P2 Tax Arrears Write-Off Procedure Based on Payment Evidence at Palembang Regional Revenue Agency. Studi Akuntansi Dan Bisnis Indonesia, 2(4), 223–235. https://doi.org/10.61401/sabi.v2i4.520
Section
Artikel
Authors
A
Aliya Kaila Andina
Politeknik Negeri Sriwijaya
S
Selfi Ailadesti
Politeknik Negeri Sriwijaya
Z
Ziananda Meilani Putri
Politeknik Negeri Sriwijaya
S
Sukmini Hartati
Politeknik Negeri Sriwijaya
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Published
Oct 22, 2026