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Journal : Media Akuntansi Perpajakan

Analisis Efektivitas, Laju Pertumbuhan, Kontribusi PBB-P2, Forecasting Terhadap Pendapatan Asli Daerah Kabupaten Karawang Sari, Eko Gumaya; Sulastri, Lilis; Fajriah, Anisa Nur
Media Akuntansi Perpajakan Vol 8, No 2 (2023): Media Akuntansi Perpajakan
Publisher : Universitas 17 Agustus 1945 Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52447/map.v8i2.7333

Abstract

The aim of this research is to analyze and predict results after implementing Regional Regulation no. 15 of 2021 concerning the authority to collect PBB-P2 by regional governments. The method used is a quantitative method which is a form of research carried out systematically, structured and detailed. The research results show that the effectiveness level of PBB-P2 is on average effective, the growth rate value increases, while the contribution value of PBB-P2 is considered less than optimal. Based on PBB-P2 forecasting for 2023, it is estimated that there will be an increase of 26.70%. The policy of the Regional Government of Karawang Regency to increase the NJOP PBB-P2 as regulated in Regional Regulation No. 15 of 2021 can be said to be appropriate, because the value of effectiveness, contribution and growth rate of PBB-P2 has a positive impact, in line with the PBB-P2 forecasting for 2023. In general This will automatically help accelerate national economic recovery, especially after the new normal era.