Analysis of the Effectiveness of Tax Revenue Collection at KPP Pratama Bandung Cibeunying, 2019–2023

Authors

  • Danis Ahmad Muharom Department of Management, UIN Sunan Gunung Djati Bandung, Indonesia Author
  • Suhendi Suhendi Department of Management, UIN Sunan Gunung Djati Bandung, Indonesia Author

Keywords:

tax effectiveness, tax revenue, primary tax office

Abstract

Background: Taxation is a major source of state revenue and plays an essential role in financing national development. The effectiveness of tax revenue collection is commonly assessed by comparing revenue targets with actual realization, making it an important indicator of tax office performance.

Purpose: This study aims to analyze the effectiveness of tax revenue collection at KPP Pratama Bandung Cibeunying during the period 2019–2023.

Methods: The study employs a quantitative descriptive approach using secondary data in the form of annual revenue targets and realizations for three tax categories: Non-Oil and Gas Income Tax (PPh Non-Migas), Value-Added Tax and Luxury Goods Sales Tax (VAT and LST), and Other Taxes. Effectiveness is measured using the ratio of realization to target and classified based on predetermined effectiveness criteria.

Results: The findings show that the cumulative effectiveness of Non-Oil and Gas Income Tax collection was classified as effective, with notable improvement from 2021 to 2023. VAT and LST revenues were cumulatively classified as highly effective, although a substantial decline occurred in 2021. Other Taxes were also cumulatively classified as highly effective, despite a decrease in effectiveness in 2022. Overall, tax revenue realization at KPP Pratama Bandung Cibeunying generally achieved the established targets across most categories during the study period.

Conclusions: The effectiveness of tax revenue collection varied across tax types and years, indicating that target achievement was not uniform throughout the period. The findings highlight the importance of accurate target setting and continuous evaluation of revenue performance at the operational tax office level.

Research Contribution: This study contributes to tax administration research by providing an empirical description of tax revenue effectiveness based on target-realization performance at the KPP level, which may serve as a reference for evaluating revenue performance in operational tax offices.

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Published

2026-04-05

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Vol. 1 No. 1 (2026)

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