Penurunan dan fluktuasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di wilayah DKI Jakarta pada periode 2019–2023 menjadi fenomena fiskal yang penting untuk dianalisis lebih lanjut, baik dari segi faktor penyebab maupun strategi optimalisasi yang diterapkan. Penelitian ini menggunakan pendekatan kualitatif dengan paradigma post-positivis. Teknik pengumpulan data dilakukan melalui studi dokumen dan wawancara mendalam dengan pihak-pihak terkait, Narasumber wawancara mendalam berasal dari Badan Pendapatan Daerah Provinsi DKI Jakarta dan Akademisi. Analisis menggunakan teori strategi optimalisasi dari Machfud Sidik (2001) yang mencakup dua dimensi utama: Ekstensifikasi dan Intensifikasi. Hasil penelitian menunjukkan bahwa penurunan kemampuan ekonomi wajib pajak dampak pandemi Covid-19, ketidaksesuaian objek pajak, dan keterbatasan dalam proses penagihan menjadi faktor dominan dalam penurunan penerimaan. Strategi optimalisasi yang telah diterapkan meliputi pemutakhiran basis data objek pajak, digitalisasi pelayanan pajak seperti kanal pembayaran digital, serta peningkatan pengawasan dan kolaborasi lintas instansi. Meskipun begitu masih terdapat hal-hal yang perlu ditingkatkan dan diperbaiki, penguatan basis data pajak, edukasi publik, serta sinergi antar stakeholder dalam upaya meningkatkan efektivitas dan efisiensi penerimaan PBB-P2 di DKI Jakarta.

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The dynamics in the revenue of Land and Building Tax (PBB-P2) in the DKI Jakarta region during the 2019–2023 period has become a significant fiscal phenomenon that requires further analysis in terms of both causal factors and the optimization strategies employed. This study adopts a qualitative approach within a post- positivist paradigm. Data collection techniques include document studies and in- depth interviews with relevant stakeholders, specifically officials from the Regional Revenue Agency of DKI Jakarta Province and academic experts. The analysis is based on the optimization strategy theory by Machfud Sidik (2001), which encompasses two main dimensions: extensification and intensification. The findings indicate that the decline in taxpayers' economic capacity due to the Covid- 19 pandemic, mismatches in taxable objects, and limitations in the collection process are dominant factors contributing to the revenue decline. Optimization strategies that have been implemented include updating the tax object database, digitizing tax services such as the use of digital payment channel, as well as enhancing supervision and cross-agency collaboration. Nevertheless, there remain areas for improvement, including strengthening the tax database, public education, and stakeholder synergy to enhance the effectiveness and efficiency of PBB-P2 revenue collection in DKI Jakarta.