ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN PADA KAMPUNG LINGGANG AMER DI KUTAI BARAT

Santo Vannes Danna Solihin 2, Nurfitriani 3

Abstract


Analysis of the Effectiveness and Contribution of Land and Building Tax in Linggang Amer Village in West Kutai, under the guidance of Mrs. Danna Solihin as Supervisor I and Mrs. Nurfitriani as Supervisor II. Land and Building Tax (PBB) is one of the sources of regional income that has a strategic role in supporting infrastructure development and the provision of public services. PBB is imposed on land and building ownership managed by the local government to support the implementation of regional autonomy. This study aims to analyze the effectiveness of Land and Building Tax revenue and contribution to development in Linggang Amer Village, West Kutai Regency, during the 2021-2023 period.

 

The study uses a quantitative descriptive approach with secondary data in the form of PBB targets and realizations from the Regional Revenue Agency of West Kutai Regency. The analysis was conducted to evaluate the level of effectiveness and contribution of PBB to Linggang Amer Village and to identify challenges that affect tax revenue in the area.

 

The results of the study indicate that the effectiveness of PBB revenue in Linggang Amer Village is still below the set target, with achievements that fluctuate every year. PBB contribution to development in Linggang Amer Village shows a significant impact in providing funds for basic infrastructure, although it has not been able to reach its maximum potential. Factors such as low public awareness of tax obligations, administrative challenges, and changes in land use are the main obstacles that affect PBB revenue results.

 

This study recommends several steps, including increasing socialization to the community, digitizing the tax administration system for efficiency, and adjusting PBB targets based on the actual potential of the region. With the implementation of these steps, it is hoped that the effectiveness and contribution of PBB can be increased to provide a greater impact on development and community welfare in Linggang Amer Village.


Keywords


Land and Building Tax, effectiveness, contribution, Linggang Amer Villag

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DOI: https://doi.org/10.31293/jma.v14i2.9413

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