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All Journal Accounting Profession Journal (APAJI)
Oktavia, Siska Putri
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Economics, Econometrics & Finance

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ANALYSIS OF EFFICIENCY, EFFECTIVENESS, POTENTIAL, AND CONTRIBUTION OF P2 PBB REVENUE TO PAD REGENCY BLITAR 2016-2021 Oktavia, Siska Putri; Lutfllah, Novrida Qudsi; Ari Kamayanti
Accounting Profession Journal (APAJI) Vol. 5 No. 1 (2023): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v5i1.49

Abstract

This research is aimed to analyze management of Rural and Urban Land and Building Tax (PBB P2) in Blitar Regency in 2016-2021. Qualitative research with descriptive analysis. Primary and secondary data were obtained through semistructured interview, documentation and observation. The results indicate that efficiency was 4.5% criterion very efficient. Effectiveness 106% was criterion very effective. The proportion ratio was 3.35 criterion prime criteria. The growth ratio was 0.12 in potential. Contribution was 10% criterion very poor category. Obstacle factors were human resources, budget, facilities and infrastructure, covid 19. Supporting factors were leadership, data updating, e-pbb, regulatory factors, taxpayer awareness, targeting.
Co-Authors Ari Kamayanti Lutfllah, Novrida Qudsi