Efektivitas Pajak Bumi Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah (Pad) DI Kabupaten Tasikmalaya (original) (raw)
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2017
Tujuan penelitian ini adalah (1) untuk mengetahui tingkat efektivitas Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) Kabupaten Jember, dan (2) untuk mengetahui tingkat kontribusi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) terhadap Pendapatan Asli Daerah (PAD) Kabupaten Jember. Penelitian ini merupakan penelitian deskriptif kuantitatif, yaitu berdasarkan penjelasan angka-angka. Data pada penelitian ini berupa target dan realisasi penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2), serta target dan realisasi Pendapatan Asli Daerah (PAD) Kabupaten Jember selama 3 (tiga) tahun. Hasil penelitian menunjukkan bahwa tingkat efektivitas PBB P2 pada tahun 2013 berada dalam kategori cukup efektif, sedangkan pada tahun 2014 dan 2015 berada dalam kategori kurang efektif. Untuk tingkat kontribusi PBB P2 terhadap Pendapatan Asli Daerah (PAD), menunjukkan bahwa pada tahun 2013-2015 tingkat kontribusi berada dalam kategori sangat kurang.
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
Jurnal Ilmiah Administrasi Publik, 2021
Pajak Bumi dan Bangunan (PBB) adalah Pajak Negara yang dikenakan terhadap bumi dan atau bangunan berdasarkan Undang-undang nomor 12 Tahun 1985 tentang Pajak Bumi dan Bangunan sebagaimana telah diubah dengan Undang-Undang nomor 12 Tahun 1994. PBB adalah pajak yang bersifat kebendaan dalam arti besarnya pajak terutang ditentukan oleh keadaan objek yaitu bumi/tanah dan atau bangunan. Keadaan subjek (siapa yang membayar) tidak ikut menentukan besarnya pajak. PBB merupakan salah satu penerimaan pemerintah pusat yang sebagian besar hasilnya (90%) diserahkan kembali kepada daerah yang memungutnya. PBB dikenakan pada 5 sektor yaitu pedesaan, perkotaan, perkebunan, kehutanan dan pertambangan.
Educoretax
The Rural and Urban Land and Building Tax (PBB-P2) is one type of local tax that can increase Local Original Income (PAD), as well as in the City of Yogyakarta. This study aims to determine the level of effectiveness and contribution of PBB-P2 to PAD. The method used in this research is descriptive quantitative, namely by measuring the effectiveness and contribution of PBB-P2 to PAD in Yogyakarta City during 2018-2020. The data collection method is in the form of primary data through the opendata.jogjakota.go.id page belonging to the Yogyakarta City Government. The results showed that PBB-P2 revenue grew every year, even though the revenue target was always the same every year. For effectiveness, the findings show that the annual PBB-P2 revenue is in the very effective category, this is because the realized value is always greater than the set target. As for the contribution to PAD, it resulted in the finding that PBB-P2 revenue was in the category of less contribution, so that in t...
Journal of Law, Administration, and Social Science
This research is aimed at knowing the role of the Earth Tax and Rural and Urban Buildings (UN-P2) through its effectiveness and contribution to Regional Original Income (PAD) in Situbondo Regency. The study used descriptive quantitative methods. The type of data used is secondary data obtained from the Situbondo District Data Center Application. The data used is the target and realization of UN-P2 acceptance, the realization of PAD receipts in Situbondo Regency during 2018-2020. The results showed that the effectiveness of UN-P2 from year to year is still ineffective. While the contribution of UN-P2 to PAD is still very lacking every year. So that in the future so that the role of UN-P2 on PAD can be optimal, the Situbondo Regency Government needs to explore the potentials in the form of Earth Tax objects and Rural and Urban Buildings and conduct intensive tax socialization to improve UN P2 compliance on time with the appropriate amount . Untuk memperkuat esensi dan posisi otonomi...
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.
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
2017
Taxes on billboard advertising is a potential income source of Surabaya to support the economic development of the city of Surabaya. The purpose of this research is to measure the level of effectiveness of advertisement taxation in Surabaya. This research was conducted at the Regional Revenue Office of Surabaya. By using descriptive method and secondary data, I find that the percentage of tax effectiveness is more than 100% in 2012 and 2014 and the lowest effectiveness percentage was in 2011, that is 75.19%. The advertisement tax for contributions in 2010 amounted to 18.78% and the lowest in 2013 at 13%. Keywords: advertisement tax, real district income, effectiveness, contribution
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 difference of PAD. This, however, was n...