ANALISIS EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN TENGGARONG KABUPATEN KUTAI KARTANEGARA

Radita Oktavia1 Eka Yudhyani2 Danna Solihin3

Abstract


Land and Building Tax is one type of tax that comes from the local revenue of Tenggarong District which can improve common welfare, but the taxes received each year fluctuate. Effectiveness plays a role in measuring the government's performance in managing revenues that fall into the effective or ineffective category. The purpose of this study was to determine and analyze the Effectiveness of Land and Building Tax Revenue in Tenggarong District, Kutai Kartanegara Regency. This research was conducted at the Regional Revenue Agency which requires a report on the realization of revenue and the target of Land and Building Tax revenue for 2020-2022. The analytical tool used is Quantitative Descriptive with field research methods including direct observation and conducting interviews and library research. The results showed that the effectiveness of land and building tax revenue in Tenggarong District from 2020 to 2022 was in the “very effective” category, due to an increase in new taxpayers due to the Complete Systematic Land Registration (CSLR) program held by the Government. This indicates that the local government's ability to collect taxes is considered effective due to the smooth process of collecting and allocating taxes that have produced maximum benefits.

Keywords


Effectiveness, Land and Building Tax Revenue, local tax

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References


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DOI: https://doi.org/10.31293/jma.v14i1.8667

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