DELI SERDANG | INDATANEWS.COM - Deli Serdang Regent Asri Ludin Tambunan has called on the leadership of the Deli Serdang Regional Revenue Agency (Bapenda) to accelerate efforts to optimize regional tax revenues as the third quarter draws to a close and the fourth quarter of the 2026 fiscal year begins.
As of September 1, 2026, Deli Serdang had collected Rp821.99 billion in regional tax revenue, equivalent to 72.81 percent of the Rp1.129 trillion target set in the 2026 Regional Budget (APBD).
Asri Ludin Tambunan issued the directive during a meeting with Bapenda Deli Serdang staff at the agency's office on Wednesday, September 2, 2026. He urged the entire agency to move more quickly to identify and tap tax revenue potential that has yet to be fully optimized.
"I hope everyone works faster, more accurately, and with better coordination. Tax potential that has not been optimally utilized must be pursued through innovative and community-oriented approaches," he stressed.
According to Asri, tax revenue performance through early September has shown a fairly positive trend. However, the regional government still faces a major challenge in ensuring that the annual target is achieved. For that reason, Bapenda should not rely solely on conventional tax collection methods, but should also develop approaches that can reach taxpayers more effectively.
Several Tax Sectors Near Annual Targets
An evaluation by Bapenda Deli Serdang shows strong performance across several regional tax categories. Of the 13 types of taxes administered by the regional government, several have already reached more than 80 percent of their annual targets and could potentially exceed those targets by the end of the year.
The Motor Vehicle Ownership Transfer Duty (BBNKB) is among the strongest-performing sectors, with realization reaching 95.75 percent. The figure puts the sector close to the regional government's 2026 target.
The Rural and Urban Land and Building Tax (PBB-P2) has also recorded a high realization rate of 92.09 percent. Meanwhile, the Specific Goods and Services Tax (PBJT) on food and/or beverages has reached 80.77 percent.
The groundwater tax has reached 80.48 percent, while PBJT on hotels stands at 79.26 percent. The strong performance of these sectors provides an important foundation for the regional government to maintain the positive revenue trend through the end of the year.
Bapenda must continue to safeguard the strong performance of sectors that are already approaching their annual targets. At the same time, the regional government must ensure that remaining revenue potential is fully tapped so that the year's final result does not remain at its current level.
The evaluation also highlights several sectors requiring greater attention because their revenue realization remains low or faces a potential shortfall against the targets that have been set.
The Land and Building Acquisition Duty (BPHTB), for example, has so far reached only 45.94 percent of its target. The advertising tax stands at 61.48 percent, while PBJT on entertainment services has reached 68.04 percent. The most pressing situation is in the tax on non-metallic minerals and rocks (MBLB), where realization currently stands at just 8.74 percent.
This situation has prompted Bapenda to immediately conduct an evaluation and formulate strategies to increase revenue, particularly in sectors where a substantial gap remains between current realization and the established targets.
TAX COLLECTION AFTER PAYMENT DEADLINE: Deli Serdang Bapenda Head Sri Armayani explains measures to collect PBB-P2 following the expiration of the payment deadline through on-site mobile collection and mobile tax services. (PHOTO: Edi Saputra)
Regent Calls for Better Taxpayer Services
Asri emphasized that increasing revenue cannot be separated from improving the quality of public services. Bapenda must continue making it easier for taxpayers to access services and fulfill their legal obligations.
In his view, a service-oriented approach plays an important role in strengthening tax compliance among the public. When taxpayers encounter difficulties, relevant officials should therefore assist them in finding solutions and facilitate access to services while continuing to comply with applicable regulations.
"Optimizing the target must go hand in hand with easier access. If taxpayers encounter difficulties, help them as far as regulations allow. Cooperation among agencies must be strengthened both in coordination and in enforcing the rules," he said.
The directive also underscores the importance of coordination among government agencies as one of the strategies for achieving the revenue target. The regional government needs the support of various agencies and relevant institutions to ensure that taxpayer registration, collection, services, and regulatory enforcement are carried out more effectively.
In addition to specifically reaching taxpayers who have not yet fulfilled their obligations, Bapenda must identify new sources of tax potential and strengthen oversight in sectors that could generate additional regional revenue.
This is increasingly important as Deli Serdang still has the fourth quarter to narrow the revenue gap in several tax categories whose realization remains below expectations.
REVENUE TARGET IN FOCUS: Bapenda Deli Serdang staff strengthen cooperation among regional agencies and relevant institutions to achieve the regional revenue target by the end of the 2026 fiscal year. (PHOTO: Edi Saputra)
Bapenda Strengthens Tax Collection and Mobile Services
Bapenda Deli Serdang Head Sri Armayani previously said her agency would maximize its efforts through the end of the third quarter while preparing strategies to achieve the revenue target during the fourth quarter.
Following the expiration of the payment deadline for
PBB-P2, Bapenda has begun conducting mobile, on-site tax collection. The initiative is intended to bring services closer to residents while encouraging taxpayers to immediately fulfill their obligations.
"We have conducted mobile tax collection after the PBB-P2 payment deadline expired, and we have also provided mobile tax services at public events such as Car Free Day (CFD), Car Free Night (CFN), community 'sunbathing' activities, and other events," she said.
The mobile tax service is one of Bapenda's initiatives to expand public access to tax services. Staff do not simply wait for residents to come to the agency's offices; instead, they take services to various public events where larger numbers of taxpayers can be reached.
This service-oriented approach is in line with the regent's directive that revenue optimization should continue to be carried out through a community-oriented and people-centered approach. The regional government wants to ensure that residents have easier access to services while also understanding their responsibilities as taxpayers.
Sri Armayani added that Bapenda would implement the regent's instructions by strengthening cooperation with regional agencies and relevant institutions. Coordination is part of the strategy to achieve the
regional revenue target, which still has a substantial gap to close.
As the end of 2026 approaches, Bapenda Deli Serdang faces the challenge of maintaining the strong performance of individual tax sectors while significantly improving sectors with low realization. With revenue reaching Rp821.99 billion as of September 1, 2026, the regional government still needs to collect approximately Rp307 billion to reach its Rp1.129 trillion target.
The Deli Serdang Regency Government hopes that accelerated tax collection, improved services, innovative approaches to reaching taxpayers, and stronger inter-agency cooperation will increase the chances of achieving the regional tax revenue target by the end of the 2026 fiscal year.
(IDNC)REPORTER: Edi Saputra | EDITOR: Fik Sagala