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All Journal Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Mimbar Administrasi
Galuh Refal Tianta
Universitas Negeri Surabaya
Automotive Engineering Biochemistry, Genetics & Molecular Biology Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Kontribusi dan Efektivitas PBB-P2 dalam Meningkatkan PAD Kota Surabaya Tahun 2022-2024 Galuh Refal Tianta; Verysa Virgie Rahmadhani; Eka Nurul Amalia; Salwa Apsyarini Nabilah; Revalia Cantika Sari Setiawan; Nur Intan Agustriani Ginting; Revienda Anita Fitrie; Melda Fadiyah Hidayat
Jurnal Ekonomi, Akutansi dan Manajemen Nusantara Vol. 5 No. 1 (2026): Edisi Mei - Agustus
Publisher : Utiliti Project Solution

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Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber penting dalam meningkatkan Pendapatan Asli Daerah (PAD) Kota Surabaya, namun kontribusinya belum optimal akibat rendahnya kepatuhan wajib pajak dan kondisi ekonomi yang fluktuatif. Penelitian ini bertujuan menganalisis kontribusi dan efektivitas penerimaan PBB-P2 terhadap PAD serta faktor-faktor yang memengaruhinya. Metode yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, dokumentasi, dan studi kepustakaan dari Badan Pendapatan Daerah Kota Surabaya. Hasil penelitian menunjukkan bahwa kontribusi PBB-P2 tergolong sedang dan relatif stabil, meskipun mengalami sedikit penurunan, sementara efektivitasnya cukup baik karena realisasi mendekati target. Kendala utama yang dihadapi adalah rendahnya kepatuhan wajib pajak. Penelitian ini menyimpulkan bahwa PBB-P2 tidak hanya sebagai sumber penerimaan, tetapi juga sebagai instrumen strategis dalam meningkatkan efektivitas, transparansi, dan akuntabilitas pengelolaan PAD.
Evaluasi Program Keluarga Harapan Kelurahan Sidotopo Kota Surabaya Anggita Nanda Ayu Kusuma; Levina Linadi; Karina Putri Wahyudin; Melanika Netta Anggraini; Galuh Refal Tianta; Tauran Tauran; Wilda Sumarsyah
MIMBAR ADMINISTRASI FISIP UNTAG Semarang Vol. 23 No. 1 (2026): April : Jurnal MIMBAR ADMINISTRASI
Publisher : Universitas 17 Agustus 1945

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/mia.v23i1.3712

Abstract

Poverty in Indonesia remains an unresolved social problem and poses a structural challenge to the government. Improving the quality of life of vulnerable communities requires deeper intervention. Therefore, to assist and improve the quality of life of vulnerable communities, the government has launched various assistance programs, one of which is the Family Hope Program (PKH). The Family Hope Program (PKH) is present not only to support the community's economy but also encourages behavioral changes in PKH beneficiaries, particularly in the context of children's education, maternal and toddler health, and protection for vulnerable groups. This program is implemented in various areas of Surabaya City, one of which is the Sidotopo Village, Semampir. In this area, there are still underprivileged groups. The PKH program has significantly assisted beneficiaries in the Sidotopo area in improving their socio-economic welfare. The purpose of this evaluation is to describe the implementation of PKH in terms of effectiveness, equity, targeting accuracy, and the impact of program implementation on beneficiaries in the Sidotopo area. This evaluation uses data collection techniques based on observations and interviews with PKH mentors and PKH beneficiaries in the Sidotopo Village, as well as documentation studies. Based on the research results, it is clear that the implementation of the Family Hope Program (PKH) in Sidotopo has been effective, equitable, and well-targeted in improving the welfare of its residents. This is evident in the decline in poverty rates and increased access to education and healthcare.
Co-Authors Anggita Nanda Ayu Kusuma Eka Nurul Amalia Karina Putri Wahyudin Levina Linadi Melanika Netta Anggraini Melda Fadiyah Hidayat Nur Intan Agustriani Ginting Revalia Cantika Sari Setiawan Revienda Anita Fitrie Salwa Apsyarini Nabilah Tauran, T. Verysa Virgie Rahmadhani Wilda Sumarsyah