ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PADA PENDAPATAN ASLI DAERAH (PAD) KOTA PANGKALPINANG
Kata Kunci:
Effectiveness, Contribution, Land and Building Tax in Rural and Urban Areas (PBB-P2), Local Own Revenue (PAD)Abstrak
This is a bachelor thesis compiled by Aprilia, student identification number 130150098, titled in Indonesian: "Analisis Efektivitas dan Kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) pada Pendapatan Asli Daerah (PAD) Kota Pangkalpinang" . This research was conducted in December 2019 to January 2020 in the city of Pangkalpinang.
This study aims to determine how the level of effectiveness of the Rural and Urban Land and Building Tax (PBB-P2) and find out how much the contribution of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income of Pangkalpinang City. This research was conducted at the Regional Financial Board of the City of Pangkalpinang with data used in 2014-2018. Research data processing to determine the level of effectiveness is done by comparing the target and realization of land and building tax revenue for rural and urban areas (PBB-P2). Analysis of PBB-P2 tax contribution is done by comparing the realization of PBB-P2 and the realization of the PAD Pinang City Original Revenue (PAD).
The results showed that the level of effectiveness of the UN-P2 City of Pangkalpinang in 2014-2018 showed that the criterion of interpretation values was very effective, with an average percentage of 121.07%. The contribution of PBB-P2 revenue to Pangkalpinang City's Regional Original Revenue (PAD) in 2014-2018 shows that the criteria for interpretation are very poor, with an average percentage of 7.4%.
