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Peraturan Bupati ini menetapkan pedoman pemberian insentif fiskal bagi Pemerintah Desa sebagai bentuk apresiasi atas pencapaian kinerja pelunasan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2). Kebijakan ini bertujuan untuk memperlancar pelaksanaan belanja bantuan keuangan khusus tersebut guna mendukung percepatan pembangunan desa.

Pemerintah Daerah memberikan insentif kepada Pemerintah Desa yang berhasil mencapai realisasi pelunasan PBB P2 sebesar 100% dari besaran ketetapan hingga tanggal 31 Desember tahun berkenaan. Penentuan desa penerima dan besaran insentif ditetapkan melalui Keputusan Bupati dengan menggunakan rumus perhitungan yang melibatkan variabel bobot pemerataan dan indeks kinerja. Dana insentif disalurkan secara sekaligus melalui pemindahbukuan dari Rekening Kas Umum Daerah ke Rekening Kas Desa setelah Pemerintah Desa menyampaikan laporan rencana penggunaan dana.

Penggunaan dana insentif fiskal dibatasi secara ketat untuk program kegiatan tertentu, yaitu penyediaan sarana prasarana pemungutan PBB P2, peningkatan infrastruktur perdesaan (seperti jalan, jembatan, dan balai desa), sarana prasarana desa (pengelolaan sampah dan tanggap bencana), program ketahanan pangan, serta pemberian beasiswa pendidikan. Pemerintah Desa selaku penerima bantuan bertanggung jawab penuh atas pelaksanaan kegiatan serta kebenaran formal dan material dokumen pertanggungjawaban penggunaan dana tersebut.

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REGENT OF BANGKALAN
THE PROVINCE OF EAST JAVA

REGULATION OF THE REGENT OF BANGKALAN
NUMBER 24 OF 2026

ON

SPECIAL FINANCIAL ASSISTANCE EXPENDITURE FOR CURRENT YEAR FISCAL INCENTIVES FOR PBB P2 PAYMENT PERFORMANCE CATEGORIES

WITH THE BLESSINGS OF GOD ALMIGHTY

REGENT OF BANGKALAN,

Considering :

that in the context of efforts to improve the performance of the Village government in carrying out the collection of Land and Building Tax (PBB P2), it is necessary to provide incentive fund appreciation to Village Governments that meet

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