OPTIMALISASI PENERIMAAN PAJAK DAERAH MELALUI LITERASI DAN EDUKASI PAJAK BAGI MASYARAKAT DESA SELASARI KABUPATEN PANGANDARAN

Abstract

Masyarakat Desa Selasari, Kabupaten Pangandaran, masih memiliki literasi pajak daerah yang rendah dan belum menyiapkan dana secara terencana menjelang jatuh tempo, sehingga pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dan Pajak Kendaraan Bermotor (PKB) kerap terlambat. Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan meningkatkan literasi pajak daerah dan kesiapan finansial masyarakat dalam memenuhi kewajiban PBB-P2 dan PKB melalui program GERCEP PAJAK DESA (Gerakan Cerdas Persiapan Pajak Desa). Kegiatan dilaksanakan pada 25 Juni 2026 di Aula Desa Selasari, Kecamatan Parigi, dengan 30 peserta yang terdiri atas pengurus PKK, perwakilan RT/RW, tokoh masyarakat, dan wajib pajak. Pendekatan yang digunakan meliputi sosialisasi, workshop literasi pajak, diskusi interaktif, serta pendampingan penggunaan media tabungan “Pentungan Pajak” selama 8–10 minggu menjelang jatuh tempo. Evaluasi dilakukan melalui pre-test dan post-test serta pemantauan pelunasan pajak. Hasil kegiatan menunjukkan skor rata-rata literasi pajak peserta meningkat dari 43,5% menjadi 88,3%. Pentungan Pajak menghimpun tabungan sebesar Rp7.950.000 atau rata-rata Rp265.000 per keluarga. Pelunasan PBB-P2 tepat waktu meningkat dari 60,0% menjadi 80,0% (24 dari 30 KK), pelunasan PKB tepat waktu meningkat dari 55,2% menjadi 79,3%, dan jumlah keluarga penunggak berkurang dari 12 menjadi 6 KK. Temuan ini menunjukkan bahwa edukasi pajak yang disertai media tabungan sederhana berbasis keluarga dan komunitas efektif membangun kesiapan masyarakat desa dalam membayar pajak daerah secara mandiri dan tepat waktu.

Abstract

The community of Selasari Village, Pangandaran Regency, still has low local tax literacy and has not prepared funds in a planned manner before tax due dates, so payments of the Rural and Urban Land and Building Tax (PBB-P2) and the Motor Vehicle Tax (PKB) are often late. This community service program aimed to improve local tax literacy and the financial readiness of the community to fulfil PBB-P2 and PKB obligations through the GERCEP PAJAK DESA (Smart Village Tax Preparation Movement) program. The activity was held on 25 June 2026 at the Selasari Village Hall, Parigi District, with 30 participants consisting of PKK (family welfare) members, neighbourhood representatives, community leaders, and taxpayers. The approach comprised socialization, a tax literacy workshop, interactive discussions, and 8–10 weeks of assistance in using the “Pentungan Pajak” tax-saving box before the due date. Evaluation used a pre-test and post-test as well as monitoring of tax payments. The average tax literacy score increased from 43.5% to 88.3%. Pentungan Pajak accumulated IDR 7,950,000, or an average of IDR 265,000 per household. On-time PBB-P2 payment rose from 60.0% to 80.0% (24 of 30 households), on-time PKB payment rose from 55.2% to 79.3%, and the number of households in arrears fell from 12 to 6. These findings show that tax education combined with a simple household- and community-based saving tool effectively builds rural households’ readiness to pay local taxes independently and on time.