ANALISIS EFEKTIFITAS DAN KONTRIBUSI PAJAK BUMI DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN SIDOARJO

Abstract

The biggest source of state revenue is tax revenues from regional tax revenues and central taxes. The purpose of this research is for the effectiveness and contribution of land and building tax receipts to regional revenue in Sidoarjo Regency in 2012-2017. The data analysis technique used is a quantitative descriptive approach by collecting the necessary data related to the receipt of Land and Building Taxes that affect regional income. Based on the results of research from 2013 to 2017, the following results were obtained: (1) In 2013 the Land and Building Tax amounted to 105.89% and decreased in 2014 to 99.51% in 2015 to increase to 103.68 %, in 2016 decreased again to 103.60% then in 2017 it increased to 104.41%, (2) Analysis of the contribution of Land and Building Taxes to Sidoarjo Regency Original Revenue from 2013 to 2017 shows that the contribution rate is very poor, which is equal to 4.83%, (3) The level of effectiveness of Land and Building Tax in Sidoarjo Regency is still classified as a very effective criterion, with the average level of acceptance of PBB in Sidoarjo Regency in 2013 up to 2017 amounting to 103.42%.
Keywords: effectivity, contribution, tax on land and buildings