Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB P2) Terhadap Pendapatan Asli Daerah (Pad) Kabupaten Jember (original) (raw)

Efektivitas Pajak Bumi Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah (Pad) DI Kabupaten Tasikmalaya

Jurnal Ecodemica: Jurnal Ekonomi, Manajemen, dan Bisnis

ABSTRACTTHE EFFECTIVENESS OF EARTH TAXES & RURAL AND URBAN BUILDING TO REGIONAL ORIGINAL INCOME (PAD)IN TASIKMALAYA DISTRICT. In the current era of regional autonomy the government needs substantial funds to meet government funding in implementing regional development through Regional Original Revenue (PAD), which is a source of regional revenue. The purpose of reseach was to determine the level of effectiveness and contribution of Regional Taxes to PAD.The data sources used in this research were secondary data with Time Series data types. Secondary data used was the Budget Realization Report for Tasikmalaya Regency Regional Tax Revenue in 2018.The effectiveness of the land and building tax on regional original income was in the effective category, in other words that the level of effectiveness of land and building tax is at 97%.The contribution of land and building tax to regional original income was in the category 111,8% in other words that the level of land and building tax con...

Analisis Efisiensi Dan Efektifitas Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) dan Pengaruhnya terhadap Pendapatan Asli Daerah di Kabupaten Batang Hari

Jurnal Ilmiah Universitas Batanghari Jambi, 2021

This study aims to analyze the level of efficiency, effectiveness and influence of the Rural and Urban Land and Building Tax (PBB-P2) on Regional Original Income (PAD) in Batang Hari Regency. The data used in this study are primary data obtained from the Regional Finance Agency of Batang Hari Regency and secondary data by conducting library research obtained from the literature and other information related to the problem under study. The analytical tools used are descriptive analysis, growth analysis, contribution/share, efficiency and effectiveness analysis, and simple regression analysis using IBM (Statistical Package for Social Science) SPSS version 26. The results showed that the average level of efficiency of Rural and Urban Land and Building Tax collection (PBB-P2) of 82.98 percent was categorized as quite efficient. The average level of effectiveness of PBB-P2 is 56.87 percent, including the less effective category. The results of the regression calculations show that the PB...

Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah Kabupaten Malang

2020

Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi penerimaan pajak bumi dan bangunan perdesaan dan perkotaan (PBB-P2) terhadap pendapatan asli daerah Kabupaten Malang. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari Badan Pendapatan Daerah Kabupaten Malang dan data primer yang didapatkan dari hasil observasi dan wawancara langsung kepada pihak terkait. Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 dari tahun 2014 s.d. 2018 meningkat secara nominal. Rasio efektivitas penerimaan mendapat kriteria sangat bai. Sedangkan untuk kontribusi terhadap PAD mendapatkan kriteria sedang hingga cukup baik. Efektivitas organisasi sudah berjalan efektif melampaui target RENSTRA yang ada. Kontribusi SDM dalam menjalankan tugasnya sudah sesuai dengan pedoman yang berlaku

Dampak Tidak Terpungutnya Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Bengkalis

Seminar Nasional Industri dan Teknologi, 2020

The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the factor causing PBB-P2 were not collected (3) the impact of not achieving PBB-P2 on local revenue in Bengkalis Regency. The type of data used in this research is qualitative data with approach a method descriptive qualitative. The results of this study indicate that (1) Pinggir District becomes the sub-district with the highest percentage or graph among other sub-districts, while Bukit Batu District becomes the sub-district with the lowest percentage or graph among other sub-districts in Bengkalis Regency for the last 5 years. (2) Common causes of polling PBB-P2 is still far from the target set, namely the community's economy, moving area, public awareness, data, taxpayers are not in place, and SPPT does not arrive. (3) The impact on PAD which is caused by non-achievement payments of the PBB-P2 is will be disturbing Bengkalis revenue structure of financing and development sectors. The contribution of this study is that it can be the answer to the problems regarding the impact of not charge PBB-P2 to Regional Original Income (PAD) in the Bengkalis Regency.

Analisis Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Sebagai Sumber Pendapatan Asli Daerah Kabupaten Minahasa, Kabupaten Minahasa Utara, Dan Kota Manado

GOING CONCERN : JURNAL RISET AKUNTANSI

The collection of land and building tax is based on law no. 12 year 1985. Land and building tax for rural and urban district is a new potential income for own-source revenue. The purpose of this research is to find out the effectiveness and contribution of land and building tax for rural and urban district as a own-source revenue for Minahasa District, Northern Minahasa District, and Manado City. This research uses the qualitative descriptive method. Method that used for data collection in this research is direct interview with the parties appointed by the Local Revenue Office in each district. Result of the research shows that the effectiveness of land and building tax for rural and urban district for Northern Minahasa District is 103,26% (very effective), Manado City is 95,52% (effective), and Minahasa District is 69,78% (less effective). The contributions of land and building tax for rural and urban district for own-source revenue for Northern Minahasa District is 17,27% (less), ...

EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB P2) TERHADAP PENDAPATAN ASLI DAERAH (PAD) (Studi Kasus Badan Keuangan Daerah Kabupaten Buleleng)

Jurnal Ilmiah Akuntansi dan Humanika, 2019

Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan wajib pajak dalam pembayaran PBB P2 tahun 2015-November 2018, bagaimana kontribusi penerimaan PBB P2 terhadap Pendapatan Asli Daerah pada pemerintah daerah Kabupaten Buleleng dari tahun 2015- November 2018, apa saja kendala-kendala yang dihadapi pemerintah daerah Kabupaten Buleleng dalam pemungutan PBB P2, strategi apa yang digunakan oleh pemerintah daerah Kabupaten Buleleng untuk meningkatkan penerimaan wajib pajak dalam pembayaran PBB P2. Metode yang digunakan yaitu deskriptif kualitatif dengan intrumen observasi, wawancara, dokumentasi. Hasil dari penelitian yaitu tingkat efektivitas penerimaan PBB P2 terhadap PAD Kabupaten Buleleng di daerah Kabupaten Buleleng empat tahun terakhir ini bisa dikatakan tidak efektif. Target efektif pada tahun 2015 sampai bulan november 2018 target efektifitas belum tercapai. Kontribusi PBBP2 berpengaruh positif terhadap pendapatan asli daerah tergolong ke dalam kriteria sangat...

Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Pemalang

Jurnal Aktiva : Riset Akuntansi dan Keuangan

Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu pajak yang dikelola oleh Pemerintah Daerah mulai dari proses administrasi hingga penagihan pajak termasuk penggalian potensinya. Pajak Bumi dan Bangunan Perdesaan dan Perkotaan adalah Pajak atas tanah dana tau badan, kecuali areal yang digunakan untuk perkebunan, kehutanan dan kegiatan usaha pertambangan. Pengelolaan pajak bumi dan bangunan diserahkan kepada daerah pemerintah sejak berlakunya Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Pungutan Daerah. Tujuan penelitian ini adalah untuk mengetahui bagaimana efektifitas sisten pemungutan pajak di daerah Kabupaten Pemalang. Hasil penelitian menunjukan bahwa efektivitas sistem pembayaran Pajak Bumi dan Bangunan di Kabupaten Pemalang kurang efektif. Faktor yang menyebabkan belum tercapainya realisasi penerimaan pajak bumi dan bangunan antara lain wajib pajak belum seluruhnya melaporkan dan menyetorkan jumlah yang seharusnya dibayar sesuai...

Analisis Perbedaan Pendapatan Asli Daerah (Pad) Sebelum Dan Sesudah Pengalihan Pajak Bumi Dan Bangunan Sektor Perkotaan Perdesaan (PBB-P2)

KINERJA, 2017

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant differenceƂ of PAD. This, however, was n...

Efektivitas Dan Kontribusi Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah Kabupaten Ponorogo

Jurnal Revenue : Jurnal Ilmiah Akuntansi

This study aims to determine the effectiveness of Rural and Urban Land and Building Tax revenue (PBB-P2), as well as the contribution of PBB-P2 to Regional Original Income (PAD). This research is a type of quantitative descriptive research. The data collection technique was carried out using documentation techniques, and based on PBB-P2 and PAD data for Ponorogo Regency in 2018-2020. The results showed that the level of effectiveness of PBB-P2 on average was in the very effective criteria, while the level of contribution of PBB-P2 to PAD was still in the low criteria. Therefore, it is necessary to strengthen its potential so that its contribution can be even greater, so that PBB-P2 can become one of the mainstays for local governments in increasing PAD in Ponorogo Regency