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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Educoretax
Huda, Muhammad Nasrulloh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Efektivitas Dan Kontribusi Penerimaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Terhadap Pendapatan Asli Daerah Kota Yogyakarta Huda, Muhammad Nasrulloh; Wicaksono, Galih
Educoretax Vol 1 No 4 (2021): Desember 2021
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v1i4.108

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) is one type of local tax that can increase Local Original Income (PAD), as well as in the City of Yogyakarta. This study aims to determine the level of effectiveness and contribution of PBB-P2 to PAD. The method used in this research is descriptive quantitative, namely by measuring the effectiveness and contribution of PBB-P2 to PAD in Yogyakarta City during 2018-2020. The data collection method is in the form of primary data through the opendata.jogjakota.go.id page belonging to the Yogyakarta City Government. The results showed that PBB-P2 revenue grew every year, even though the revenue target was always the same every year. For effectiveness, the findings show that the annual PBB-P2 revenue is in the very effective category, this is because the realized value is always greater than the set target. As for the contribution to PAD, it resulted in the finding that PBB-P2 revenue was in the category of less contribution, so that in the future it is necessary to increase the amount of the target and its realization, so as to produce an optimal contribution.   Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu jenis pajak daerah yang dapat mendongkrak Pendapatan Asli Daerah (PAD), begitupula yang ada di Kota Yogyakarta. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas dan kontribusi PBB-P2 terhadap PAD. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif, yaitu dengan mengukur efektivitas dan kontribusi PBB-P2 terhadap PAD Kota Yogyakarta selama tahun 2018-2020. Metode pengumpulan data berupa data primer melalui laman opendata.jogjakota.go.id milik Pemerintah Kota Yogyakarta. Hasil penelitian menunjukkan bahwa penerimaan PBB-P2 mengalami pertumbuhan di setiap tahunnya, walaupun target penerimaan di setiap tahunnya selalu sama. Untuk efektivitas, menghasilkan temuan bahwa penerimaan PBB-P2 setiap tahunnya berada pada kategori sangat efektif, hal ini dikarenakan nilai realisasi selalu lebih besar dibandingkan dengan target yang ditetapkan. Untuk kontribusi terhadap PAD, menghasilkan temuan bahwa penerimaan PBB-P2 berada pada kategori kurang kontribusinya, sehingga untuk ke depannya perlu ditingkatkan lagi besaran target dan realisasinya, sehingga menghasilkan kontribusi yang optimal.  
Effectiveness and Contribution of Hotel Tax to Regional Income of Badung Regency Rosadi, Farra Shayrani; Munawaroh, Inas Suryani; Wicaksono, Galih; Huda, Muhammad Nasrulloh
ARBITRASE: Journal of Economics and Accounting Vol. 3 No. 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v3i3.469

Abstract

According to Law Number 1 of 2022 concering Financial Relations between the Central Goverment and Regional Goverments, Local Own Revenue is regional taxes, regional levies, result of separated regional wealth management, and other legal regional original revenues in accordance with statutory regulations. The central goverment gives authority to regional goverments to regulate their respective regional PAD, so that regional goverments must be able to explore potential revenues in their areas. Hotel tax is a type pf regional tax that has the potential to provide income to PAD which can spur economic development in Badung Regency. The purpose of this study was to determine the effectiveness and contribution of hotel tax to local revenue. The method used in this research is descriptive quantitative. This study took secondary data contained in the website managed bt the Badung Regency Regional Revenue Agency (Bapenda). The result of this study indicate that the effectiveness in the 2019-2021, as well as its contribution to PAD is still in the less category.
Co-Authors GALIH WICAKSONO Munawaroh, Inas Suryani Rosadi, Farra Shayrani