ANALISIS PERANAN PENERIMAAN PAJAK PEMBANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA SURABAYA

Abstract

This research aimed to find out the role of Land & Building tax revenue on Local-owned Source Revenue in Surabaya. The population was realization data of the Local Budget from 2020 to 2021. The research was qualitative with secondary data, which was taken from Surabaya local Goverment. Moreover, the data consisted of Land & Building tax, and Local-owned Sources Revenue. The data analysis technique used descriptive analysis. The result concluded that Land & Building tax revenue had a negative effect on Local-owned Source Revenue in Surabaya. This happened as its contribution was less than other tax revenues. Therefore, there was a need for re-consultation with the public about the importance and benefit of paying taxes. Consequently, it would affect the increase of Local-own Source Revenue which was taken from the tax revenue. In addition, their effectiveness would be better as the local development support.