Abstract:

This study discusses the policy implementation of the reduction of rural and ur-ban land and building tax assessment (PBB-P2) for the underprivileged in Bo-gor. The purpose of this research is to analyze the policy implementation of the PBB-P2 assessment reduction for the underprivileged in Bogor and its inhibiting factors. This study used a qualitative approach with data collection through liter-ature reviews and field studies in the form of in-depth interviews. The results show that in terms of the policy content, it has been designed as support provid-ed by the Bogor municipal government for people categorized as underprivileged in accordance with its authority. However, the level of compliance and respon-siveness by the policy implementers is still considered less than optimal. Some of the factors inhibiting the policy implementation of the reduction of PBB-P2 as-sessment for the underprivileged in Bogor are the lack of information provided to the taxpayer, the database used, and the lack of resources allocated.