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All Journal Jurnal Akuntansi, Manajemen dan Bisnis Digital
Rahel Kasaninta Br Barus
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analysis of the Effectiveness and Contribution of the Rural and Urban Land and Building Tax (PBB-P2) in Increasing Local Revenue in Langkat Regency Rahel Kasaninta Br Barus; Nancy Mayriski Siregar; Ayu Kurnia Sari
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 4 (2026): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i4.12716

Abstract

This study aims to analyze the effectiveness and contribution of the Urban and Rural Land and Building Tax (PBB-P2) in increasing Langkat Regency’s Local Revenue (PAD) during the 2021–2025 period. The method used in this study is a descriptive quantitative approach utilizing secondary data obtained from the Langkat Regency Regional Revenue Office. Data were collected through documentation, while data analysis was conducted using effectiveness analysis and contribution ratios. The results show that the effectiveness of PBB-P2 collection fluctuated during the study period, falling into the “highly effective” category in 2021 and 2022, the “moderately effective” category in 2023 and 2024, and the “effective” category in 2025. Overall, PBB-P2 collection demonstrated good performance in achieving the set targets. The average contribution of PBB-P2 to Local Original Revenue reached 17.70%, falling into the “inadequate” category. Thus, PBB-P2 has not yet become the primary source of Local Original Revenue for Langkat Regency. It is hoped that the findings of this study can serve as a basis for evaluation by the local government in optimizing PBB-P2 revenue to increase Local Original Revenue.
Co-Authors Ayu Kurnia Sari Nancy Mayriski Siregar