Analisis Kontribusi Penerimaan Pajak Bumi Bangunan Dan Bangunan Wilayah Desa Pasir Awi Terhadap Pendapatan Asli Daerah Kabupaten Tangerang

Martina Marince Bian Mali

Abstract


Martina Marince Bian Mali, Analysis of the Receipt of Land and Building Tax Contributions for the Pasir Awi Village Area to the Regional Original Income of Tangerang Regency, under the guidance of Mr. Erion, SE, MM., M.Phil. The aims of this study were (1) to analyze the Contribution of Land and Building Tax Revenue from the Pasir Awi Village Area to the Regional Original Revenue of Tangerang Regency, and (2) to analyze the level of effectiveness of the contribution of Land and Building Tax Revenue from the Pasir Awi Village Area to the Regional Original Income (PAD) ) Tangerang Regency. This research is a qualitative descriptive research, which is based on an explanation of the numbers. The data in this study are the target and realization of Land and Building Tax Revenue, as well as the target and realization of Regional Original Revenue (PAD) for Tangerang Regency for 4 (four) years. The results showed that the level of effectiveness of PBB in 2018 to 2021 with the highest level of effectiveness was 121.28% in 2019 with very effective effectiveness criteria, in 2020 it was 115.67% with very effective criteria and the lowest level of effectiveness occurred in 2021 of 41.94% with Ineffective criteria. For the level of PBB contribution to Regional Original Income (PAD), it shows that in 2018-2021 the level of contribution is in the poor category. In 2018 it was 12.95% in the Poor category.


Keywords


effectiveness; contribution; land and building tax; local own revenue

References


Eko Hadi Siswanto, S.E.,M.Ak.,BKP, Dr.Deden Tarmidi, S.E, M.Ak., BKP.(2020).Akuntansi Pajak:Teori dan Praktik.Depok.Edisi 1

Bapenda. (2021, Juli). Visi dan Misi Pemerintahan Kabupaten Tangerang. Dipetik Agustus Kamis, 2021, dari Visi dan Misi Pemerintahan Kabupaten Tangerang: https://tangerangkab.go.id/bapenda.

Undang-Undang Republik Indonesia, Nomor 28 Tahun 2009, tentang Pajak Bumi dan Bangunan.

Undang-Undang Republik Indonesia, Nomor 28 Tahun 2007 tentang Ketentuan Umum dan Tata cara Perpajakan.

Galih, Tree. (2017). Analisis Efektivitas dan kontribusi panjak bumi dan bangunan terhadap (PAD). STIE SEMARANG Vol.9. No 1. Edisi 2017, 81.

Jogiyanto Hartono M., M.B.A., Ph.D., Prof.(2018). METODA PENGUMPULAN DAN TEKNIK ANALISIS DATA.Yogyakarta: CV. ANDI OFFSET.

Hesti Pratiwi, M. W. (2020). Kontribusi Pajak Bumi dan Bangunan (PBB) Dalam Meningkatkan Penerimaan Pajak Daerah. Jurnal Riset Perpajakan, 28.

Mardiasmo. (2018).Perpajakan.Yogyakarta:CV.Andi OFFSET.

Nur Fadhila Amri, S. (2020). Dasar Hukum PBB.

Phaureula Artha Wulandari, E. I. (2018). Pajak Daerah dalam Pendapatan Asli Daerah.

Siti Resmi. (2019). Perpajakan: Teori dan Kasus, Jakarat: Salemba Empat Buku 1 Edisi 11.

Siahaan.M. (2017).Pajak Daerah dan Retribusi Daerah.Jakarta:PT.Raja Grafindo Persada.

Subekti, W. (2020). UU No 28 Tahun 2007 tentang Ketentuan Umum dan Tata Cara Perpajakan. Wibowo pajak.

Utiarahman, W. H. (2016). Analisis Efektivitas dan Kontribusi Penerimaan PBB Perdesaan dan Perkotaan Terhadap Pendapatan Asli Daerah Kota Temohon. JUrnal Berkala Ilmia Vol. 16. No. 02, 276.

Waluyo. (2017). Akuntansi Pajak.Jakarta: Penerbit Salemba Empat.

Wardani, F. (2017). Analisis Efektivitas Penerimaan PBB Perdesaan dan Perkotaan dan Konstribusinya Terhadap Pendapatan Asli Daerah di Kabupaten Aceh Besar. Jurnal Ilmiah Vol. 2 No 3., 10.

Zaki, I. (2016). Kedudukan, Susunan Organisasi, Tugas dan Fungsi, Serta tata kerja badan pendapatan daerah Kabupaten Tangerang. Kabupaten Tangerang: Tangerangkab.go.id.




DOI: https://doi.org/10.24167/jemap.v6i1.4117

Refbacks

  • There are currently no refbacks.


e-ISSN 2622-612X | View My Stats