Analisis Implementasi Standar Akuntansi Pemerintahan Berbasis Akrual Dalam Pengakuan Pendapatan PBB-P2 Pada Badan Pendapatan Daerah Di Kabupaten Langkat

Abstrak

Abstract

This study evaluates accrual-based Government Accounting Standards in the collection of Rural and Urban Land and Building Tax (PBB-P2) at the Regional Revenue Agency of Langkat Regency and identifies factors contributing to accumulated tax receivables. A descriptive qualitative case study combines analysis of fiscal year 2025 financial statements with in-depth interviews with agency informants. The findings reveal a technological gap between operational taxation modules and the central Regional Government Information System (SIPD-RI). Limited integration leads to periodic, semi-accrual bookkeeping, with receivables and operational revenue recorded through year-end adjustments. In 2025, the difference between accrual revenue and cash realization reached Rp16,576,018,816, while accumulated PBB-P2 receivables totaled Rp119,857,674,781. The absence of a valid receivables aging schedule, compounded by taxpayer data collection difficulties, resulted in an allowance of Rp82,844,111,878.41 based on rough percentage estimates, creating a risk of material misstatement. The study recommends system interconnection through an Application Programming Interface and staged data cleansing to improve the transparency and fair presentation of local government financial statements.

Keywords: Accrual accounting, PBB-P2, technological gap, aging schedule.