ANALISIS TINGKAT EFEKTIVITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SURABAYA

Abstract

Regional autonomy changed the previous centralized authority into decentralization, with the decentralization, the division of functions between the central government and regional governments managed simultaneously, with the division of tasks then the Central Government began to delegate taxes on land and buildings to the Regional Government.Land and Building Tax is one of the potentials of Local Taxes that can be developed, because the Land and Building Tax is a Regional Tax whose contribution is greater than other Regional Taxes. The purpose of this research is (1) to determine the Effectiveness Level of Land and Building Tax of Surabaya City and (2) to know the contribution of Land and Building Tax to the Surabaya city income in 2011-2016; the data analysis technique used in this research is descriptive qualitative data collection technique is done by doing observation, interview, documentation based on a situation and general description Analysis Level of Effectiveness and Contribution of Building Tax to Revenue of Area of Surabaya.The research results show that the level of Building Tax Utility after tax shifting in 2011-2014 has decreased but in 2015-2016 the level of effectiveness has increased and Contribution of Building Tax to Local Revenue from 2011-2016 contribution rate has medium criteria.
Keywords: Effectiveness, contributions, local original income