Pengaruh Penghapusan Sanksi Administratif Piutang Terhadap Optimalisasi Penerimaan Pajak Bumi dan Bangunan, Perdesaan dan Perkotaan (PBB-P2) Pada Badan Pendapatan Daerah Kota Samarinda

Abstract

The realized amount of Rural and Urban Land and Building Tax revenue is lower than the target resulting in the emergence of tax  receivables. The major of issued is Regulations Number 36 of 2021 in Samarinda which regulates the elimination of administrative sanctions for Rural and Urban Land and Building Taxpayers. This research aims to find out whether the elimination of administrative sanctions for receivables has an effect on efforts to increase the amount of Land and Building Tax revenue. This research uses quantitative descriptive methods with primary data in the form of interview and secondary data in the form of target recap reports and realization of Land and Building Tax revenues as well as reports on the realization of revenues from 2018 to 2022. Based on the results there are differences in the average total revenue from Rural and Urban Land and Building Tax between before and after the implementation of the elimination of administrative sanctions for receivables. So it can be concluded that the variable eliminating administrative sanctions for receivables has a positive effect on optimizing Rural and Urban Land and Building Tax revenues. For future, it is recommended that add variables that can influence the amount of Rural and Urban Land and Building Tax revenues.