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All Journal JURNAL LPPM BIDANG EKOSOSBUDKUM Jurnal Riset Multidisiplin Edukasi
Priscillia Weku
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Economics, Econometrics & Finance Education Other

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Journal : Jurnal Riset Multidisiplin Edukasi

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ANALISIS LAJU PERTUMBUHAN, EFEKTIVITAS DAN KONTRIBUSI PBB-P2 PADA PENDAPATAN ASLI DAERAH KOTA MANADO Marselia Putri Pangarungan; Sonny Pangerapan; Priscillia Weku
Jurnal Riset Multidisiplin Edukasi Vol. 2 No. 11 (2025): Jurnal Resit Multidisiplin Edukasi (Edisi November 2025)
Publisher : PT. Hasba Edukasi Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71282/jurmie.v2i11.1136

Abstract

This study aims to analyze the growth rate, effectiveness, and contribution of Rural and Urban Land and Building Tax (PBB-P2) to the Local Own-Source Revenue (PAD) of Manado City for the period 2020–2024. PBB-P2 is one of the regional taxes that plays a vital role in enhancing local fiscal independence. However, in Manado City, the realization of PBB-P2 revenue has not yet reached its full potential despite significant prospects. This research employs a qualitative descriptive approach, with data obtained through interviews and documentation from the Regional Revenue Agency (BAPENDA) of Manado City. The findings reveal that the growth rate of PBB-P2 is fluctuating and has yet to consistently reflect optimal performance. The level of effectiveness ranges from moderately effective to effective, while its contribution to PAD falls within the moderate category. These results indicate the need for improved taxpayer compliance and optimization of the taxable object database to enhance future PBB-P2 revenue performance.
Co-Authors Dhullo Afandi Hallatu, Monica Claudia Marselia Putri Pangarungan Sonny Pangerapan